TMI Blog2007 (1) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... some cases if original and the duplicate, both are lost, the claim cannot be defeated especially when department did not dispute receipt of the goods, their use in the manufacture of final product and duty paid character of inputs. Since the duty was paid for the inputs and inputs were used in captive consumption for manufacture of final product, merely because original and duplicate copy as requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n formulated: "The procedure for availment of modvat credit which was not followed was substantive towards disallowing modvat credit, under reference or not." 2. It is not disputed that the respondent-assessee had used excise duty paid items as inputs. The A.O. rejected the claim on the ground that by producing the certified copy of the invoice issued by the jurisdictional Superintendent, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st in transit but there is no provision under Rule 57G of the Rules, if both copies lost in transit for production of certified copy. 3. Aggrieved by the order passed by the Dy. Commissioner of Central Excise, Ratlam, the respondent-assessee preferred an appeal before the Commissioner (Appeal-II), Indore who vide his order dated 28-3-03 (Ex.P II) set aside the order-in-original petition and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blivious of the fact that in some cases if original and the duplicate, both are lost, the claim cannot be defeated especially when department did not dispute receipt of the goods, their use in the manufacture of final product and duty paid character of inputs. Since the duty was paid for the inputs and inputs were used in captive consumption for manufacture of final product, merely because origina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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