2004 (1) TMI 611

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....rasimhan, Advocate, for the Respondent. [Order]. - In this appeal, which has been filed by the Revenue against the impugned order-in-appeal passed by the Commissioner (Appeals), the issue involved is regarding availability of Modvat credit on the inputs on the strength of photocopy of the original invoices. 2. The learned SDR has contended that no credit could be legally allowed to t....

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....at the respondents had taken Modvat credit on the photocopies of the Bill of Entry and the original invoices. But they submitted the statement of the Driver and photocopy of FIR regarding the loss of the relevant documents before the adjudicating authority. They have also produced certificate issued by the jurisdictional Central Excise officer certifying the correctness of the documents and the du....