TMI Blog2008 (8) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... Superintendent at the supplier’s end – Held that, if the original/duplicate invoices were lost by the assessee, the same would not mean denial of the substantive benefit of Modvat credit to the assessee - E/542/2008 - A/1775-1776/2008-WZB/AHD - Dated:- 21-8-2008 - Ms. Archana Wadhwa, Member (J) Cross-Objection No. E/CO/40/2008 REPRESENTED BY : Shri Sameer Chitkara, SDR, for the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so alleged that no duty was paid on the inputs so received by the appellants. The point of dispute is whether the appellants are precluded from availing the Cenvat credit on the basis of attested zerox copy of the triplicate copy of invoice. There is nothing in the aforesaid provisions prohibiting the availment of Cenvat credit on the basis of triplicate copy of the invoice so long as the basic cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice have been lost in transit, the appellants have availed Cenvat credit on the basis of zerox copy of the triplicate copy of the invoice, duly attested by the Jurisdictional Range Superintendent at the supplier's end to evidence the duty paying character of the said invoice in question. There is no dispute about the duty paid character of the inputs, receipt of the same in the appellant's fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the assessee has made efforts to get the said Xerox copy attested by the Range Superintendent of the supplier's end and has established beyond doubt that the duty stands paid on the goods and the goods stand received by him, denial of credit on this procedural irregularity would not be justifiable. The reliance by Commissioner (Appeals) on the precedent decision of the Tribunal in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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