2005 (4) TMI 427

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..... peared for the appellants. No request for adjournment has also been received from them, therefore, I proceed to decide the appeal on merits after hearing ld. SDR. 2. In this appeal, the appellants have contested the correctness of the impugned order to the extent of denying them the Modvat credit of Rs. 41,592/- on the original copy of the invoice and of Rs. 3061/- on the C.I. Scrap as capit .....

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..... s it was traced. From this letter it could not be concluded that the duplicate copy of the invoice was lost by the appellants in transit or anywhere else. In spite of their undertaking, they failed to produce the duplicate copy of the invoice before the competent authority. The ultimate loss of this invoice was to be proved by them and having failed to do so, they could not avail the credit on the .....

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