2002 (12) TMI 489 - AT - Central Excise

Tribunal Remands Case for Verification of Lost Invoice Credits

The Tribunal remanded the case for verification and consideration of the appellant's claim for credit on lost duplicate copies of invoices. Emphasizing ... Cenvat/Modvat - Duplicate copies of invoices lost in factory Issues:1. Interpretation of Rule 57G regarding availing credit on lost duplicate copies of invoices.2. Applicability of Tribunal decisions beyond specific provisions of Rule 57G.3. Requirement of evidence for loss of duplicate copy of invoice.4. Remand for verification and consideration of appellant's claim for credit.Issue 1: Interpretation of Rule 57G regarding availing credit on lost duplicate copies of invoices:The appellant claimed credit on duplicate copies of invoices lost after taking the credit, which were not submitted to the authorities. The advocate cited Tribunal decisions allowing credit in similar cases. The Commissioner (Appeals) mentioned that only duplicate copies of invoices are admissible for credit, with evidence required for loss. The advocate argued that the Commissioner should have followed Tribunal decisions even if incorrect. The Tribunal noted that Rule 57G addresses credit on lost duplicate copies in transit, but some decisions extended this to cases where copies were lost after receipt of inputs.Issue 2: Applicability of Tribunal decisions beyond specific provisions of Rule 57G:The Revenue representative acknowledged the Commissioner's inappropriate remark about the Tribunal but highlighted that Rule 57G sub-rule (2A) only covers loss of duplicate copies in transit, not in the factory. The appellant did not provide evidence of the loss of duplicate copies or credit taken on them. The Tribunal recognized that the decisions cited by the appellant went beyond the specific provisions of Rule 57G sub-rule (2A), emphasizing the need for adherence to existing rules.Issue 3: Requirement of evidence for loss of duplicate copy of invoice:The Tribunal emphasized the importance of evidence for the loss of duplicate copies of invoices when claiming credit. It noted discrepancies in the endorsement of credit on zerox copies versus original copies of invoices. The case was remanded to the original authorities for verification of original copies and further inquiry to ensure compliance with legal requirements.Issue 4: Remand for verification and consideration of appellant's claim for credit:Following a thorough review of submissions, laws, and case records, the Tribunal decided to remand the case to the original authorities for reexamination. The original copies of invoices produced during the Tribunal hearing indicated delivery of inputs to the appellant's premises. The Tribunal directed the authorities to conduct necessary inquiries, afford the appellants an opportunity to present their case, and decide the matter afresh in accordance with the law. The appeal was allowed by way of remand.