TaxTMI 
TaxTMI 
1999 (7) TMI 202
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.... for the Respondents. [Order]. - Briefly stated the facts of the case are as under : Modvat credit of Rs. 42,476/- has been disallowed on the ground that the same has been taken on the basis of the original copy of the invoice and not on the duplicate copy as required by Rule 57G read with Rule 52A.\ 2. Arguing on the appeal Shri B. K. Munshi, ld. Consultant submits that the....
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....(Appeals) to Rule 57G (2A) is not correct and loss of the invoices in the factory itself after the credit has been taken on the basis of the same should be viewed in a lenient manner and Modvat credit should be allowed to them. 3. Countering the arguments, Shri T. P. Kumar, ld. SDR submits that as per rule, the Modvat credit can be availed on the basis of the original copy of the invoices ....
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....v. C.C.E., Chandigarh - 1998 (99) E.L.T. 443 wherein it was held that the original invoice is not a valid document for taking Modvat credit. Reliance was also placed of the Tribunal's decision in the case of Dhruba Energy System (P) Ltd. v. C.C.E., Bangalore - 1999 (108) E.L.T. 65 wherein Modvat credit was denied by observing that all the copies of the invoices bore legend of original/duplicate/tr....
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.... lost at the time of taking of credit. He draws my attention to the photocopies appearing on record which clearly bear 'duplicate for transporter'. He submits that the Modvat credit was taken on the basis of duplicate copies and it was only thereafter the original of the duplicates were lost in the factory and could not be produced before the jurisdictional Central Excise authorities for the purpo....