2004 (2) TMI 256

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..... on inputs has been disallowed to them by the Department on the ground that they had failed to produce duty-paying documents for the purpose of defacement; that they had taken the Modvat credit initially on the basis of the specified duty-paying documents, which were misplaced after taking the credit; that they had submitted photo copies of duty-paying documents along with the transport and receipt documents; that in respect of Bill of Entry, they had made efforts and obtained exchange control copy of Bill of Entry and the photocopy of the same had been produced before the Department which could have been easily verified by the Department; that the Department could have easily verified the factum of the receipt of the goods and payment of d .....

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..... received in the factory under the cover of the duty-paying documents specified in the said Rule; that as the appellants have failed to satisfy the Department regarding loss of documents and they did not have specified duty-paying documents, the MODVAT Credit is not allowable to them; that it has been held by the Larger Bench of the Tribunal in C.C.E., New Delhi v. Avis Electronics Pvt. Ltd. & Ors., 2000 (117) E.L.T. 571 (Tri. - LB.) = 2000 (37) R.L.T. 501 (CEGAT-LB) that insistence on document evidencing payment of duty on the inputs is not a technicality to be complied with for availing the Modvat credit; that "When a particular thing is directed to be performed in a manner prescribed by Rules, it should be performed in that manner itself .....

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..... f the specified documents on the strength of which credit had been taken by them. The decision relied upon by the learned S.D.R. mainly relates to the situation where the specified documents, such as duplicate copy of the invoice, is lost during transit. In such a situation, the Modvat can be taken by an assessee on the basis of original copy of invoice only after satisfying the Assistant Commissioner about the loss of the duplicate copy of invoice in transit. In the present matter, the specified copy of Bill of Entry and invoices have been misplaced after the receipt of the goods in the factory. Neither the receipt of the goods in the factory nor their use for the intended purpose nor the duty paid nature has been doubted by the Department .....

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