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TMI Blog2001 (12) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit of Rs. 12,375.00 (Rupees twelve thousand three hundred and seventy-five) has been disallowed on the ground that the same has been taken on the basis of original copy of the invoice. It is seen that Rule 57G(2A) provides for taking of original invoice in case of loss of duplicate copy in transit, subject to the satisfaction of the Assistant Commissioner regarding loss of duplicate in tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities below denying the benefit of the Modvat credit of Rs. 12,375.00 (Rupees twelve thousand three hundred and seventy-five). However, I set aside the personal penalty of Rs. 3,000.00 (Rupees three thousand) imposed upon the appellant-company. 1.2. In Appeal No. E-536/2000, the entire amount of duty confirmed against the appellant-company, is to the tune of Rs. 1,64,801.00 (Rupees one lakh sixt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RLT 430 (CEGAT)] wherein loss of duplicate copy in the factory was also considered to be loss in transit. Similarly, it is the contention of the appellants that inasmuch as the duplicate copy was lost and the invoice was in the name of the Head Office, the original copy of the invoice was endorsed by their Head Office. As regards the taking of credit after six months, Shri Banerjee, learned Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case as argued by the learned Advocate, is different. If the applications have been made within a period of six months for filing the credit on the basis of the original copy of the invoice, the grant of permission after the period of six months, cannot be made the basis for denying the benefit to the appellants on this ground. Accordingly, I set aside the impugned order and remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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