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TMI Blog2024 (7) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been imported and received at the factory of the appellant. So also there is no dispute that the duty has been paid. The photocopies of the Bills of Entry are supported by certificate issued by Inspector of Police for loss of original as well as certificate issued by customs authorities for payment of duty. It is not a case of availment of credit on mere photocopies. It is held that disallowing the credit alleging that original documents have not been produced is too harsh on the assessee and would result in denying substantive benefit of credit. The appellant is eligible for credit. The impugned order is set aside - appeal allowed. - HON BLE MS. SULEKHA BEEVI.C.S., MEMBER (JUDICIAL) And HON BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce that the documents are not traceable. The appellant also submitted the certificate of import from the Customs Department along with photocopies of Bills of Entry. However, the credit has been denied alleging that the appellant cannot avail credit without furnishing the original Bills of Entry. 2.1 The decision in the case of M/s. Shasun Chemicals and Drugs Ltd. Vs. CESTAT 2018 GSTL 39 (Mad.) was relied. It is prayed that the appeals may be allowed. 3. The learned AR Shri M. Ambe, appeared and argued for the department. The findings in the impugned order were reiterated. The decision of the Hon'ble Supreme Court in the case of Smt. J. Yashoda Vs. K. Shobha Rani in Civil Appeal No. 2060/2007 dated 19.4.2007 was relied. It is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal as well as certificate issued by customs authorities for payment of duty. It is not a case of availment of credit on mere photocopies. The decision in the case of S.K. Foils (supra) is therefore distinguishable and not applicable to the facts of this case. 5.3 The Ld. AR has also relied upon the decision in the case of Smt. J. Yashoda Vs. Smt. K. Shobha Rani on 19 April 2007. Needless to say, that the said case emanates from Civil dispute where the trial is conducted strictly as per Civil Procedure Code and Indian Evidence Act. Such judicial proceedings are tied up with strict procedural compliances. The proceedings before the adjudicating authority is quasi-judicial, and for this reason the said decision is of no assistance to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Duty. It is also not disputed that original Triplicate copy of bill of entry was first received in the factory and it was only on that basis that credit was taken by making suitable entries in RG23AI and II. Accordingly question was whether the production of attested/certified photocopy of the triplicate Bill of Entry can be treated as a valid document for the purpose of allowing the Modvat credit to the assessee. The assessee relied on the judgment of a Division Bench of Allahabad High Court reported in 2015 (324) E.L.T. 264 (All.) wherein in similar circumstances of loss of original Triplicate copy of Bill of Entry, credit was allowed on the basis of Exchange Control Copy of the Bill of Entry procured from the Bank. High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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