TMI Blog1999 (7) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. Briefly stated the facts of the case are as under : Modvat credit of Rs. 42,476/- has been disallowed on the ground that the same has been taken on the basis of the original copy of the invoice and not on the duplicate copy as required by Rule 57G read with Rule 52A.\ 2. Arguing on the appeal Shri B. K. Munshi, ld. Consultant submits that the Modvat credit was originally taken on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and loss of the invoices in the factory itself after the credit has been taken on the basis of the same should be viewed in a lenient manner and Modvat credit should be allowed to them. 3. Countering the arguments, Shri T. P. Kumar, ld. SDR submits that as per rule, the Modvat credit can be availed on the basis of the original copy of the invoices only when the duplicate copy has been lost in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein it was held that the original invoice is not a valid document for taking Modvat credit. Reliance was also placed of the Tribunal s decision in the case of Dhruba Energy System (P) Ltd. v. C.C.E., Bangalore - 1999 (108) E.L.T. 65 wherein Modvat credit was denied by observing that all the copies of the invoices bore legend of original/duplicate/triplicate and it was not possible to distinguish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention to the photocopies appearing on record which clearly bear duplicate for transporter . He submits that the Modvat credit was taken on the basis of duplicate copies and it was only thereafter the original of the duplicates were lost in the factory and could not be produced before the jurisdictional Central Excise authorities for the purposes of defacement. He also draws my attention to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, their duty paid character, their utilisation in the manufacture of the final product and the clearance of the final product on payment of duty, Modvat credit should not be disallowed on the minor procedural infirmities. I find a lot of force in the submissions made by the ld. Consultant. Accordingly I am of the view that the impugned Orders are unsustainable. The same are set aside and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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