9911796707
TMI Blog1996 (6) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant, a manufacturer of finished goods receives duty paid inputs and takes Modvat credit in respect of duty so paid. The dispute in the appeal relates to inputs received under two invoices. Appellant moved the Assistant Collector for permissions under Rule 57G(2A) of Central Excise Rules, 1944 to avail Modvat credit on the strength of the original invoices alleging that the duplicates w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the department and the fourth to be retained by the manufacturer. Sub-rule (2A) of Rule 57G requires that notwithstanding contained in sub-rule (2), credit on the inputs can be taken on the basis of the original invoice if the duplicate copy of the invoice has been lost in the transit subject to the satisfaction of the Assistant Collector. It is therefore clear that credit cannot be taken unl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misuse if satisfaction is expressed by the officer. 4. The appellant declared before the officer concerned that the document had been lost in transit. He produced the declaration of the transporter and the driver of the transporter to the same effect. The transporter filed F.I.R. before the police station concerned about the loss of the document. The department has not been able to trace out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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