2008 (3) TMI 611

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....ppellant. Shri D.P. Mukhopadhyay, SDR, for the Respondent. [Order]. -  The issue involved in this case is that the applicant has taken Modvat credit on the basis of original invoices instead of duplicate invoices, nor has followed the procedure of intimating the Asst. Collector that as the invoices were lost in transit the credit should be allowed on the basis of original invoices. T....

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.... basis of original invoice which procedure admittedly was not followed. Since duplicate invoices are capable of being utilized by some other persons for availing credit, the credit cannot be extended on original invoices even if receipt of inputs by the dealer is not disputed. I further notice that this was not a stray incident as according to the appellant himself such mistake in the past also oc....