2002 (12) TMI 489

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..... -  Heard both sides. Shri R.J. Parakh, learned Advocate for the appellants shows the original copies of the impugned invoices and states that the credit was taken on the duplicate copies of the invoices which were lost after taking the credit and hence could not be submitted to the Departmental authorities along with the monthly return. He relies on the decision of the Tribunal in the foll....

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....d no other copy. Law also prescribes that Modvat can be availed on original copy of the invoice in case duplicate copy is lost. But there has to be evidence for the loss of the duplicate copy." The learned Advocate states that the Commissioner (Appeals) is bound by the decisions of the Tribunal even if they are not correct and that he should have allowed the appeal following these decisions. 2.&....

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.... been made where as no such endorsement is made on the original copy which is produced before the Tribunal at the time of hearing today. He states that the Tribunal's decisions cited by the appellants go beyond the sub-rule (2A) of Rule 57G which is applicable only to cases where duplicate copy of the invoice is lost in transit and the same should not be applied to other cases. 3. Learned Ad....

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....aid that there is no substance in the contention of Revenue that the Tribunal being a body created under the relevant statutes can only interpret the existing rules but not write new provisions into the rules which do not exist while giving a decision on an appeal. It is a fact that sub-rule (2A) of Rule 57G deals with cases where duplicate copies of invoices are lost in transit, but some of the d....