2001 (11) TMI 211

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..... mmissioner (Appeals). In the impugned order the benefit of Modvat credit was denied to the appellants on the ground that credit was taken on the original copy of invoice. 2. Learned Counsel appearing on behalf of the appellants submits that in fact credit was taken in the month of July, 1999 on the strength of Duplicate copy of invoice and they have to file the RT-12 Return along with the d .....

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..... ower authorities and also relied upon the above mentioned Larger Bench decision and to say that credit can only be taken on original copy of invoice after getting necessary permission from the Excise Officer. 4. Heard both sides. 5. In this case, the loss of duplicate copy of invoice was informed to the Revenue authorities on 6-8-99 and the matter was also reported to the Police on 9 .....

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..... tant Commissioner. In the present case the appellants on 6-8-99 wrote to the Supdt. of Central Excise regarding loss of duplicate copy of invoice and asked for guidance. They also reported the matter to the Police. These facts are not disputed by the Revenue. Therefore, in the present case when the credit was taken on the strength of duplicate copy of invoice which was lost, thereafter, and appell .....

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