1998 (4) TMI 257

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..... appeal arises against Order-in-Appeal No. 130/96, dated 12-9-1996 passed by the Commissioner of Customs & Central Excise (Appeals). 2. Briefly the facts of the case are that vide Order-in-Original No. 114/94, dated 15-1-1994, the Asstt. Commissioner of Central Excise denied the appellants Modvat credit on the ground that the original Bill of Entry and Proforma `B' were not produced, instead .....

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..... appellant earlier on these documents. He cited the decision of this Tribunal in the case of Ind-Ital Chemicals Ltd. v. CCE - 1996 (62) ECR 326 = 1995 (11) RLT 403 wherein it was held that Modvat credit was available on the basis of endorsed photocopy of the Gate Pass when the original GP is lost and the authenticity of the photocopy is not doubted by the department. The Tribunal while taking this .....

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..... 1 (T) which had followed the three decisions cited above and wherein it was again held that the Modvat credit was admissible on the basis of photocopy of GPs. 5. Ld. Advocate emphasised that the facts of the case herein is identical inasmuch as that the authenticity of the photocopy of the Bill of Entry and the Proforma `B' has not been challenged either at the original or appellate stage. T .....

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..... department had not alleged any such double credit had earlier been taken against these documents in their RG 23A account. He further, stated that the goods were not consumer goods and therefore the possibility of anyone else taking credit was ruled out. 8. I have considered the arguments on both the sides perused the records of the case carefully. I find that the Modvat credit was denied on .....

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..... alysis, it is clear that the case laws cited supra by the ld. advocate are squarely applicable to the facts of the case. 10. I respectfully apply the ratio of the aforesaid decisions and find that Order-in-Original and Order-in-Appeal need to be set aside with consequential relief by granting Modvat credit to the appellant. Ordered accordingly and the appeal succeeds on this basis.
Case .....

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