2010 (7) TMI 577

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....or the Respondent. [Order].  - MODVAT credit of Rs. 1,62,225/- was disallowed by the Asst. Commissioner vide his order dated 30-11-2007. Penal action against the assessees was also taken. The ground for denial of credit was that the assessees produced only photocopies of the original invoices on the strength of which credit was taken but did not produce original of the transporters. In ....

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....id nature of the goods but found that it could not be verified as invoices copies were not available with the supplier/range since they pertained to the year 1995. On this basis, he held that the assessees were not entitled to refund of Rs. 3,24,450/- as the documents evidencing payment of duty were not available. The Commissioner (Appeals), however, set aside the rejection of the refund claim, vi....

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....tory and the use thereof stand confirmed by the report of the officer. The assessee's stand that the non-production of the original was due to its loss does not stand controverted. The photocopy of the original invoice shows that the goods have discharged duty. The cumulative circumstances led to the conclusion that credit is to be extended to the assessees as their claim namely inputs being duty ....