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2003 (10) TMI 597
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....DR, for the Respondent. [Order]. - Heard both sides. This is a case where the appellant, a Public Sector Unit, has been denied credit of duty paid on capital goods received from BHEL, another Public Sector Unit. The goods were received on 17-8-1996. The appellants wrote to BHEL that they have not received the transporters copy of invoice on 24-12-1996. However, on 20-9-1996, they had i....
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....;After hearing both sides and perusal of the case records, I find that this is not a case of loss of duplicate copy of invoice. Both the Public Sector Units do not seem to be following the laid down procedure regarding issue of duplicate copy for transport to cover movement of the goods. There is no indication that the department has taken any action for violation of the laid down procedure. As fa....