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TMI Blog2015 (8) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, the modvat credit can be taken on the basis of the photo-stat copy of BOE?' 3. The submission of learned counsel for the appellant is that modvat credit was wrongly allowed by the impugned order of the Tribunal on the basis of photo copy of the original invoice/triplicate copy of bill of entry. He submits that in view of the provisions of Rule 57G (3) of the Central Excise Rules 1944 (hereinafter referred to as the Rules), modvat credit was not admissible to the respondent. 4. Learned counsel for the respondent-assessee submits that there is no dispute that at the time when the goods in question were received in the factory of production, the same were covered by all requisite documents including triplicate copy of a bill of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner received certain duty paid goods in his factory for intended purpose covered by all the relevant documents including the documents as provided in clause (c) of Sub Rule (3) of Rule 57G. However, subsequently, Triplicate copy of the relevant bill of entry was misplaced. Under the circumstances the assessee obtained from the bank the exchange control copy of the relevant bill of entry and submitted the same before the concerned central excise authority. 7. A show cause notice dated 30th June, 1992 was issued by the Superintendent of Central Excise requiring the assessee to show cause as to why the modvat credit amounting to Rs. 58,70,993/- should not be demanded and recovered under Rule 57-I of the Rules for failure of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of entry was misplaced, was also not disbelieved either by the Assistant Commissioner or by the first appellate authority. Since the triplicate copy of the bill of entry was misplaced and, as such, the assessee obtained from the bank the exchange control copy of the relevant bill of entry and filed the same along with various other documents. He also executed an indemnity in favour of the Central Excise department to the extent of Modvat Credit availed. The said authenticated exchange control copy of the bill of entry obtained by the assessee from the bank could have been easily verified by the authorities. It is not the case of the appellant that the said document was not verifiable. In the impugned order the Tribunal considered the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor the duty paid nature has been doubted by the Department. In view of these facts, the appellants are eligible to take the MODVAT Credit of the duty paid on the inputs. We, therefore, allow the appeal." 9. The findings of the Tribunal that neither the receipt of the goods in the factory under the cover of valid documents nor their use for intended purpose nor its duty paid nature has been doubted by the department, are findings of fact. The Tribunal has also recorded a finding of fact that the modvat credit has been taken by the assessee on the strength of the specified document which got misplaced afterwards. These findings of fact have not been disputed by the appellant even before us. The only contention of the appellant department i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the premises of the consignment agent of the said importer provided the said depot or the premises, as the case may be, is registered under rule 174, and duly authenticated by the proper officer; (j) an invoice issued by a first stage or second stage dealer of imported goods registered under rule 174 and duly authenticated by the proper officer; (k) duplicate copy of a bill of entry generated on Electronic Data Interchange System installed in any Customs or Central Excise Commissionerate; (l) a certificate issued by the Superintendent of Central Excise or by the proper officer in the Customs area under rule 57E; and (m) an invoice issued by a manufacturer of final products under sub-rule (3) of rule 57F or sub-rule (1) of rule 57S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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