2004 (5) TMI 494

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....JDR, for the Respondent. [Order]. -  The appeal is directed against the order of the Commissioner (Appeals), who in turn has confirmed the denial of Modvat credit of Rs. 3,10,324/- taken during the month of August, 98. The duty paying documents viz., duplicate copies of the invoices were claimed by the appellants to have been lost and hence it was alleged by the department that the cred....

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....d both sides. 4. The appellants have produced collateral evidence of receipt of the inputs in their factory and also produced the original copies of the invoices to claim that the inputs had in fact been received in the factory and utilised and this fact is not being disputed. The only point of dispute is that the said duty paying documents were not in their possession. It is mentioned in ....

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....er Bench judgment, following observations are made :- "What is the true scope of the word 'transit?'. Invoice is prepared by the person who sends the input. A manufacturer who wants to taken credit of the duty paid on such inputs must produce the invoice before the jurisdictional officer to get it defaced. So, the transit of the duplicate copy of the invoice is from the person who sold the inpu....