2004 (9) TMI 597

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..... t. [Order]. - n this appeal which has been filed against the impugned Order-in-Appeal, the issue relates to the denial of Modvat credit of Rs. 30,060.88 to the appellant. 2. I have heard both the sides and gone through the record. 3. The perusal of the record shows that the Modvat credit was availed by the appellants on extra copy of the invoice which is not permissible under the la .....

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..... allowed on the photo copy of the invoice certified by the supplier, but the same is not applicable to the present case as in that case the original and duplicate copies were lost in transit by the driver. But in the case in hand, there is no such proof on the record. Therefore, I do not find any illegality in the impugned order and the same is upheld. 4. The appeal of the appellants is dismi .....

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