2004 (6) TMI 469

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....andhir Singh, DR, for the Respondent. [Order]. - In this appeal, the issue relates to the availability of Modvat credit of Rs. 2,92,801/- on triplicate copy of bill of entry to the respondent. 2. The lower authorities have denied the Modvat credit on the triplicate copy not proper document for availment of credit as per provisions of Rule 57G of the Rules. The learned Counsel has con....

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....licate copy of bill of entry cannot be considered as proper/valid document for taking credit under Rule 57G of the Rules. Therefore, no credit on such a copy could be claimed by the appellants. The contention of the learned Counsel regarding loss of duplicate copy and lodging of report with the police by the appellants cannot be accepted for want of any concrete evidence on record to substantiate ....