https://www.taxtmi.com/caselaws?id=112912 The appeal filed by the Revenue regarding the denial of Modvat credit to the respondents based on an attested photocopy of a courier bill of entry was upheld. The Commissioner (Appeals) erred in allowing Modvat credit based on the attested photocopy without proof of the loss of the original triplicate copy, making the photocopy invalid. The legal precedents cited were deemed irrelevant due to lack of evidence of loss of the original or duplicate copy. Consequently, the original order disallowing Modvat credit and imposing penalties on the respondents was reinstated. en-us Thu, 26 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 15:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112912 The appeal filed by the Revenue regarding the denial of Modvat credit to the respondents based on an attested photocopy of a courier bill of entry was upheld. The Commissioner (Appeals) erred in allowing Modvat credit based on the attested photocopy without proof of the loss of the original triplicate copy, making the photocopy invalid. The legal precedents cited were deemed irrelevant due to lack of evidence of loss of the original or duplicate copy. Consequently, the original order disallowing Modvat credit and imposing penalties on the respondents was reinstated. Case-Laws Central Excise Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112912