TaxTMI 
TaxTMI 
2003 (8) TMI 456
X X X X Extracts X X X X
X X X X Extracts X X X X
....utalia, SDR, for the Respondent. [Order]. -  In this appeal, the appellants have questioned the validity of the impugned order-in-appeal dated 28-2-2003 vide which Commissioner (Appeals), has disallowed the Modvat credit of the amount in dispute. 2. The appellants claimed the Modvat credit of the amount in question i.e. Rs. 1,49,345.35 in April, 1994 on the strength of original ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erages Ltd. - 2001 (134) E.L.T. 349 (P&H) and CCE, Kanpur v. Standard Surfactants Ltd. - 2001 (129) E.L.T. 76, wherein the credit had been allowed on the original invoice after the loss of the duplicate copy. 4. On the other hand, the learned SDR, has contended that since no proof regarding the loss of the duplicate copy of the invoice had been furnished by the appellants, they had been ri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to produce any evidence to substantiate the averments made in that application. In other words, they did not provide an iota of evidence to, prima facie, prove the loss of the duplicate copy of the invoice in transit. The Asstt. Commissioner had recorded a specific findings that the appellants had failed to provide any evidence of any type for proving the loss of the duplicate copy for the transpo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y the credit on the original invoice without proving the loss of the duplicate copy. It is well settled that when a particular act is required to be done in a particular matter under the law/rules, it has to be performed in that very manner. The law provides the availment of Modvat credit to an assessee in the first instance on a duplicate copy of the transport and not on the original one. The cre....