Credit on original invoices after duplicate loss: six-month limit runs from permission date, not invoice date.

Credit on original invoices was treated as admissible where the assessee obtained permission from the Assistant Commissioner after loss of the duplicate copy. The six-month period under Rule 57G(6) was computed from the date of permission, not from the date of the invoice, where the governing circular so allowed and the credit was not originally availed. On that basis, the objection was rejected, the impugned order was set aside, and relief followed in favour of the assessee.

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Issues: Whether credit could be validly availed on the strength of original invoices after permission was obtained from the Assistant Commissioner under Rule 57G(6) of the Central Excise Rules, 1944, and whether the six-month period was to be counted from the date of permission.

Analysis: The appellants obtained permission from the Assistant Commissioner and took credit within six months from the date of such permission. The governing Board circular clarified that the six-month restriction did not apply where the assessee did not initially avail credit and that credit on the strength of the original copy could be taken within six months from the date of permission granted by the Assistant Commissioner when the duplicate copy was lost. The credit was therefore found to be consistent with the circular.

Conclusion: The credit availed on the original invoices was held to be admissible, and the objection was rejected in favour of the assessee.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Where the department permits credit to be taken on original invoices after loss of the duplicate copy, the six-month period is computed from the date of permission and not from the date of invoice, if that approach is supported by the applicable circular.

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