TMI Blog2004 (2) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. In this appeal which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of Modvat credit of Rs. 30,280 - to the respondents on the photocopy of the courier bill of entry attested by a Notary. The adjudicating authority disallowed the credit on such a copy being not a valid modvatable document prescribed under the law. The learned Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riplicate copy of the courier bill of entry was lost and that the material received was a duty paid one and the same had been utilised in the manufacture of the final products. Therefore, the order deserves to be upheld. 3. I have heard both the sides and gone through the record. From the record it is evident that the respondents had taken Modvat credit on the strength of photocopy of the courie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loss of the original copy. Similarly in the Vijayalakshmi Mills case (supra) credit was taken on the original invoices as well as photocopy of the duplicate for transporter and in the third case, Shree Products (supra), the issue was even quite different. In the instant case, as observed above, there is no proof of the loss of the original or the duplicate copy of the courier Bill of Entry and as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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