2004 (8) TMI 537

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..... In this appeal, which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the denial of the Modvat credit of Rs. 1,97,811/- to them on the basis of duplicate copy of the Bill of Entry. 2. I have heard both sides and gone through the record. The facts are not much in dispute. The appellants during the month of May, 1998 imported the goods (PU Foils). They .....

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..... product. There exists no cogent reason to disbelief the plea of the appellants of having lost the triplicate copy of the Bill of Entry in transit. On account of lost of that copy, they had, in my view, correctly taken the Modvat credit on the duplicate Bill of Entry in the light of the circumstances, detailed above. 4. Therefore, the impugned order cannot be sustained and is set aside. The appe .....

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