2000 (8) TMI 458

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....e Appellant. Shri V.M. Udhoji, JDR, for the Respondent [Order per : G.A. Brahma Deva, Member (J)]. - This stay application is filed by the applicant for waiver of pre-deposit of duty amounting to Rs. 12,54,247/- and stay of the recovery proceedings. 2. Arguing for the appellant, Shri A.R. Madhav Rao, ld. Advocate submits that whether party can avail Modvat credit on copy of the or....

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....aid on inputs on the basis of the original invoice only if he satisfies the jurisdictional Assistant Collector the factum of loss of the duplicate copy of the invoice in transit. According to him, the loss of the invoice should have happened in the course of the transit of the goods, namely; while the invoice was in the possession of the driver of the vehicle in which the inputs were brought to th....

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....e input. A manufacturer who wants to take credit of the duty paid on such inputs must produce the invoice before the jurisdictional officer to get it defaced. So, the transit of the duplicate copy of the invoice is' from the person who sold the input to the office of the concerned excise officer. In the course of this transit, if the duplicate copy of the invoice is lost, manufacturer should estab....