1996 (6) TMI 176 - AT - Central Excise

Summary

The appeal involved a dispute over Modvat credit for duty paid inputs received under two invoices. The appellant claimed the duplicate invoices were lost in transit and sought permission to use the original invoices for credit. The Assistant Collector and Collector (Appeals) rejected the request. The appellate tribunal ruled that credit can be taken on the original invoice if the duplicate is lost in transit, without the need for specific proof of loss. The appellant provided evidence of the lost duplicate and the tribunal found no grounds to deny credit. The appeal was allowed, and the previous orders were set aside.