2000 (5) TMI 448

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....imposed a penalty of Rs. 10,000/- on the respondents. Against the order of the Additional Commissioner, the aggrieved party preferred appeal to the Commissioner of Central Excise (Appeals) and the latter set aside the order of the adjudicating authority. The Department is in appeal before the Tribunal against the order of the Commissioner (Appeals). 3.  I have carefully examined the orders of both the lower authorities and connected records. I have also heard ld. JDR Shri A.K. Jain for the appellants and ld. Advocate Shri R. Katyar for the respondents. 4.  The aforesaid credit on inputs had been taken by the respondents in piecemeal on the strength of original copies of 9 invoices issued between 4-4-1994 and 15-4-1994. The c....

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....event of "duplicate for transporter" copy of the invoice having been lost) in view of Notification No. 23/94-C.E.(N.T.) ibid and that the said Notification was clarificatory and retrospective. The Department is aggrieved by this order of the Commissioner (Appeals). 5.  Ld. JDR has, at the outset, submitted that the issue involved in the case stands squarely covered in favour of the Department by the decision of a Larger Bench of the Tribunal. He has cited CCE, New Delhi v. Avis Electronics Pvt. Ltd. & Others [2000 (117) E.L.T. 571 (Tribunal - LB) = 2000 (37) RLT 501], wherein the Larger Bench held that after 20-5-1994 Modvat credit was not available on the basis of original copy of invoice unless duplicate copy was lost in transit a....

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.... a particular thing is directed to be performed in a manner prescribed by Rules, it should be performed in that manner itself and not otherwise. A combined reading of the provisions contained in the Rules makes it clear that a manufacturer who wants to take credit of the duty paid on input must base his claim on the duplicate copy of the invoice. In case the duplicate copy has been lost in transit, he can take credit on the basis of the original. This can be done only if he satisfies the concerned Asstt. Collector about the loss of the duplicate copy in transit." 77/125 The above ruling is quite explicit when it says that when a particular thing is directed to be performed in a manner prescribed by rules it should be performed in that....