2003 (9) TMI 574

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...., SDR, for the Respondent. [Order]. -  The appellants M/s. Nicholas Piramal (I) Ltd. have filed this appeal against order-in-appeal passed by the Commissioner of Central Excise, Mumbai-II whereby the denial of Modvat credit amount of Rs. 1,24,004/- ordered by the Assistant Collector Central Excise Dn. Bombay-II was confirmed. The original authority denied the claim by stating as follows....

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....al invoices as the duplicate (transporters) copy was lost in transit. The request was followed by reminder dated 10th October 1994. There was no response to this letter also and consequently the appellants utilized the credit as well as the material. The denial of the credit is based on the grounds that inputs are not available for physical verification and the credit is already utilized. 3.&em....

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.... My attention has been drawn to the provisions contained in the sub-rule (2A) of Rule 57G. The said sub-rule provides that, the credit against the original invoices can be permitted provided the Assistant Commissioner is satisfied that the duplicate copy on which credit is permissible under law, is lost. Therefore the only ground on which the credit could have been denied, was on the basis of sati....