2003 (8) TMI 422

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.... (Excise), for the Appellant. Shri S.C. Pushkarna, DR, for the Respondent. [Order]. - Examined the records and heard both the sides. The lower authorities denied Modvat credit of Rs. 86,940/- to the appellants in respect of certain inputs received from M/s. Indian Petrochemicals Corporation Ltd. (IPCCL) on the ground that the credit was taken on the basis of invalid document. The above cr....

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....s and circumstances of the case :- (1)     Ind-Ital Chemicals Ltd. v. CCE [2003 (159) E.L.T. 1118 (Tribunal) = 1996 (62) ECR 326] (2)     Meenakshi Polymers v. CCE, New Delhi [1996 (87) E.L.T. 492] (3)     CCE, New Delhi v. Mohta Electro Steel [1999 (32) RLT 199] (4)     Dhaulagiree Polyolefin Pvt. Ltd. v. ....

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....dvat credit at the material time was a duplicate (for transporter) copy of the invoice issued by the input-manufacturer. Sub-rule (6) of Rule 57G, however, enabled the manufacturer of final product to use the original copy of invoice for the purpose in the event of loss in transit of the duplicate copy. There was no provision governing a situation in which both the original and duplicate copies we....

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....ould be used for the purpose. Sub-rule (6) of Rule 57G permitted the use of original copy of invoice for the purpose where the duplicate copy was lost in transit and such loss was proved to the satisfaction of the jurisdictional Assistant Commissioner of Central Excise. Rule 57G did not at all contemplate the use of triplicate copy of invoice, let alone photocopy thereof, for the purpose of availm....