1994 (7) TMI 142

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.... Appellant. Shri K.N. Gupta, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - Shri B.B. Gujral, learned Counsel for the petitioners submits that in this case modvat credit had been taken on the strength of certified copy of the triplicate copy of bill of entry, since the triplicate copy itself had been misplaced. According to the provisions of the Evidence Act, the ce....

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....hri K.N. Gupta, learned SDR advanced arguments for the Department. He stated that the triplicate copy of the bill of entry is essential for availment of modvat credit and if the same is lost and a certified copy is obtained by the manufacturer claiming modvat credit there is risk of multiple availment of credit. He referred to the amendment of Rule 57G providing for the production of the original ....