TaxTMI 
TaxTMI 
2001 (5) TMI 651
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....ay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty, we take up the appeal itself with the consent of both the sides. 2. Modvat credit has been denied to the appellants on two grounds - (i) that the same has been taken on the basis of photocopy of Bill of Entry, and (ii) Bill of Entry was not in fa....
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....by them, the reconstructed copy was prepared by the Customs and handed over to them. It was this reconstructed copy on the basis of which credit was taken by them. While fairly agreeing that the Modvat credit is not available on the photocopy of Bill of Entry, he submits that the same is available on the re-constructed Bill of Entry as has been held by the Tribunal in the case of Klockner Supreme ....
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....g the credit in the factory. However, such documents are endorsed by the Head Office in favour of the appellants' factory in the present case. He submits that while endorsing the documents by the Head Office, the same were initially endorsed in favour of their Belur Factory by mistake. He submits that the said factory does not use the Caustic Soda. On realising their mistake, the papers were broug....
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...., we find that the appellants are contesting the very observations made by the Commissioner of Central Excise (Appeals) as regards the basic documents on the basis of which credit has been taken by them. It is the appellants' contention that Bill of Entry on the basis of which credit was taken was not photocopy of the original Bill of Entry but a reconstructed copy of the same. As per the Tribunal....