2002 (2) TMI 958

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....Order]. -  The present appeal filed by the assessee is against the order of the Commissioner (Appeals) denying Modvat credit to the appellants by following the decision of this Tribunal's Larger Bench in CCE, New Delhi v. Avis Electronics Pvt. Ltd. & Ors. - 2000 (117) E.L.T. 571 (T-LB) = 2000 (37) RLT 501 (CEGAT-LB). 2. Examined the records and heard both sides. There is no dispute of ....

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....om the Jurisdictional Assistant Commissioner on the ground that the duplicate copy of invoice had been lost in transit. This fact is not in dispute. In the case of Avis Electronics (supra), this Tribunal's Larger Bench has clearly held that a manufacturer of final product can take credit on inputs on the strength of original copy of invoice only after satisfying the Jurisdictional Assistant Commis....