2011 (1) TMI 1311

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....w narrowed down to eligibility of credit of Rs. 96,048/- which was taken by the appellant on the basis of original invoice No. 74 dated 23-4-1999, on the ground that they have lost the duplicate copy. The other dispute relates to eligibility of credit of Rs. 4,46,654/- taken on 14-10-1999 on the basis of bills of entry dated 26-2-1999 and 4-3-1999 that is after six months with reference to dates of bill of entry though the entry relating to receipt of goods have been made in Part I of RG 23A register on 5-4-1999 and 6-4-1999. 3.1 Learned advocate submits that the duplicate invoice accompanying the consignment was lost in transit. They had promptly informed the jurisdictional Assistant Commissioner by their letter dated 25-2-1999 and....

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....decision of the Tribunal in the case of C.C.E. v. Avis Electronics Pvt. Ltd. 2000 (117) E.L.T. 571 (Tri.-LB) (para 8) wherein it has been held that taking of credit on the basis of original copy can be done only if the concerned Assistant Commissioner is satisfied about the loss of duplicate copy in transit. He also relied on the decision in the case of Nestle India Ltd. v. C.C.E., Chandigarh reported in 1998 (99) E.L.T. 443 wherein it has been held that original invoices is not a valid document for the purpose of taking the credit. 5. I have carefully considered the submissions from both sides and  perused the records. 6. The appellants have intimated the jurisdictional Assistant  Commissioner that the copy of the....