TaxTMI 
TaxTMI 
1997 (9) TMI 325
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....ellant. Shri T.V. Bhushan Rao, Advisor, Central Excise & Customs, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - The brief facts are that a depot of M/s. Shriram Refrigeration Industries at Silvassa, received, 280 Nos. of Compressors from their factory at Hyderabad under Invoice No. 91 dated 10-4-1996 issued under Rule 52A through Kerala Transport. However, the....
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....quest for taking credit on original copy of invoice. The appeal against the Assistant Commissioner's order as above, the Commissioner (Appeals) held that the facility to allow credit on the basis of original copy of the invoice when the duplicate is lost, should be extended to the appellants also subject to verification of the facts and satisfaction of the Assistant Commissioner in the light....
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....dents contended that as per the Board's Circular dated 18-7-1995 Modvat credit is to be allowed on the strength of original invoice where the duplicate is lost in transit. Therefore, Shri Bhushan Rao urged that the interpretetion of the Board's Circular sought to be given by the Commissioner in this appeal is against the law relating Modvat credit. He relied upon Bombay High Court decision in the ....
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....ere the duplicate invoice is lost in transit. The Board has again reiterated the careful scrutiny of the facts in each case by the Assistant Commissioner where the facility gives a relaxation to invoices issued both under Rule 52A and Rule 57GG. In the present case the respondents are not manufacturers themselves; they have received the material under Rule 52A invoice from the manufacturer. The re....