2004 (1) TMI 574

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....i H.C. Verma, JDR, for the Respondent. [Order]. - The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) where the Modvat credit of Rs. 3,60,000/- was disallowed to the appellants on the ground that the appellants availed the credit on the strength of original copy of invoice. 2. The brief facts of the case are that the appellants are engage....

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....sallowed the request on the ground that the duplicate copy of invoice was misplaced after receipt of goods in their factory, therefore, it cannot be said that the invoice was lost during transit. This finding was upheld by the Commissioner (Appeals). 6. The learned JDR submitted that rule provided that the manufacturer can take on the strength of original copy of invoice if the duplicate c....