1997 (7) TMI 283

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....r, JDR, for the Respondent. [Order]. -  The appellant filed this appeal against the Order-in-Appeal No. 379-CE/Appl/DLH/95/3057, dated 9-8-1996. In this case the benefit of Modvat credit was declined to the appellant on the ground that they have availed the facility of Modvat credit on the strength of original invoices and the transporter copy of the invoices was mis-placed in the facto....

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....py of invoice vide their letter dated 21-10-1986 to the Assistant Collector, Central Excise, Division Gurgaon and in the letter they have specifically mention that due to oversight the transporter copy of this assessments were misplaced in the factory and could not be traced tilll date. The sub-rule 2A to Rule 57G was inserted by the Notification No. 23/94-C.E. (N.T.), dated 20-5-1994 and provides....

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....t to Assistant Collectorate. 5.  In the present case in the application for permission to avail Modvat credit, the appellants themselves pleaded that the Transporter copy of the consignments were misplaced in the factory and could not be traced. It is not a case of the appellant that the Transporter copy was lost in transact. Further, they have not informed the Jurisdictional Superintenden....