2006 (8) TMI 381

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....i A. Raha, SDR, for the Respondent. [Order]. - Heard Shri K.K. Banerjee, ld. Advocate for the appellants and Shri A. Raha, ld. SDR for the respondents. 2. Shri Banerjee submits that in the present case the appellants had taken credit on the basis of original invoices since the duplicate copy of invoice was lost in transit. The appellants had made applications to the concerned Assista....

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....tial benefit of Modvat credit should not be disallowed on the technicalities. He relies on the following decisions : (1)     Encee Dyeing & Printing Works Ltd. v. Commr. of C. Ex., Mumbai-V : 2004 (166) E.L.T. 270 (Tri.-Mumbai); (2)     Commr. of Central Excise, Patna v. Orient Beverages Ltd. : 2003 (160) E.L.T. 326 (Tri.-Kolkata); (3)  &n....

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.... both sides. The perusal of Rule 57G(2A) reads as under : "(2A) Notwithstanding anything contained in Sub-rule (2), a manufacturer can take credit of the inputs received in the factory on the basis of the original invoice, if the duplicate copy of invoice has been lost in transit, subject to the satisfaction of the Assistant Commissioner." Under Sub-rule (2A), a manufacturer can take credit ....

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....icate copy in the factory was also considered to be loss in transit." So, there is no dispute regarding loss of duplicate copy of invoice. The Assistant Commissioner has not disputed the receipt of the inputs in the factory and their utilization in production. The appellants had informed the Superintendent, Central Excise, Range I, Ranchi vide its letter dated 24th November, 1995 regarding loss....