2004 (2) TMI 582

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.....C. Pushkarna, JDR, for the Respondent. [Order]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the denial of Modvat credit of Rs. 58,971.92 to the appellants. 2. I have heard both sides and gone through the record. The perusal of the record shows that the appellants lost the original as well as the duplicate copy of....

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....ority and got even the actual receipt and duty paying nature of the goods, verified from the dept, the Modvat credit could not be disallowed. No doubt, when the duplicate copy of the transporter is lost, the Modvat credit can be availed by the assessee on the original. But where the original had been also lost, as is the case here, then the assessee cannot be deprived of his Modvat credit, especia....