1998 (11) TMI 314

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....ught on the basis of the original copy of the invoice. They had reportedly received the inputs as capital goods on the strength of the original invoice. The Commissioner (Appeals) has rejected the credit on the ground that under Rule 57T of the C. Ex. Rules, the credit could only be availed of on the strength of duplicate copy of the invoice and that the relaxations provided in respect of Rule 57G were not applicable to the Modvat credit on capital goods u/r 57T of the Rules. 2. I have heard Shri S.R. Jalan, Company Secretary who referred to the Tribunal's decision in the case of Ganeshwar Sugar Mills Ltd. v. C.C.E., Meerut reported in 1997 (92) E.L.T. 203 (Tribunal) and in the case of Siel Sugar v. C.C.E., Meerut reported in 1998 (....

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....usal and necessary action. We shall produce the invoices in original as and when called for by you." 7A. There is no mention as on what ground the duplicate copies of the invoices which were for transport have not been received. They have simply stated that the duplicate copies had been lost in transit. No evidence in support of their contention had been given. 8. In Appeal No. E/462/98, one invoice is involved which was dated 18-12-1995. It was only on 6th July, 1996 that an application was made to the Asstt. Commr., C.Ex. I find in this case also that an intimation has been sent very late and no ground has been given as to why the loss was not intimated immediately to the Department. Shri S.L. Jalan had referred to the Tri....