2001 (11) TMI 142

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..... entral Excise Rules. 2.The facts are not much in dispute. The appellants availed Modvat credit to the tune of Rs. 2,72,66,837.79 on the goods under Rule 57A/57Q of the Rules but from the scrutiny of their RG 23A Part-II register, it revealed that out of that amount, Modvat credit of Rs. 26,36,683.60 had been wrongly availed by them, as there was no documentary evidence confirming the payment of Central Excise duty, to that extent on the goods, as required under Rule 57G(2) of the Rules. Accordingly, show cause notice was served on them for recovery of the said amount and penalty was also proposed to be imposed on them. They in their reply to that show cause notice alleged that Modvat credit had been correctly availed on the photocopy of t .....

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..... se, New Delhi v. Avis Electronics Pvt. Ltd - 2000 (117) E.L.T. 571, the Modvat credit on the basis of photocopy of the triplicate copy of the bill of entry could be taken by the appellants only if they were able to prove the loss of the triplicate copy in transit to the satisfaction of the A.C. and not otherwise. Since no loss of the triplicate copy of the bill of entry was intimated to the A.C., the Modvat credit had been rightly denied to the appellants. 5.Admittedly, the Modvat credit of the amount in question had been availed by the appellants on the strength of the photocopy of the triplicate copy of the bill of entry (which had been wrongly described as duplicate copy). From the combined reading of Rule 52A(3), first proviso to rule .....

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..... e police report lodged by them with Ludhiana Police about the misplacement of the triplicate copy, but no such copy appears to had been sent by them along with that letter. Even before us, a copy of the letter had been produced and not of the police report which they allegedly lodged about the misplacement of triplicate copy of the bill of entry. Morever, they availed Modvat credit before satisfying the A.C. about the loss of the triplicate copy of the bill of entry but the same was not permissible under Rule 57G(2) of the rules. Therefore, the Modvat credit of the disputed amount had been rightly denied to the appellants. The ratio of law laid down in Commissioner of Central Excise, Indore (Supra), Ingersoll-Rand (India) Pvt. Ltd. (Supra) .....

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