2015 (10) TMI 725

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...., in Appeal No. 108/2002(H-I)CE passed by the Commissioner of Central Excise (Appeals), Hyderabad, was rejected. 2. The short point that falls for consideration is whether the appellant company can avail the Modvat credit on the basis of original invoice. 3. Learned Counsel for the appellant placed reliance on a decision reported Encee Dying & Printing Works Ltd. v. Commissioner of C. Ex., Mumbai-V - 2004 (166) E.L.T. 270 (Tri. - Mumbai), wherein it is held thus (para 3) : "3. I note that, so far as the first ground is concerned, the rule does not require a prior permission. It is only in the event, the Assistant Commissioner is not satisfied about the loss in transit, then the credit can be denied. Therefore, ....

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....bmitted that a manufacturer can take credit of the duty paid on inputs on the basis of the original invoice only if he satisfies the jurisdictional Assistant Collector the factum of loss of the duplicate copy of the invoice in transit. According to him, the loss of the invoice should have happened in the course of the transit of the goods; namely while the invoice was in the possession of the driver of the vehicle in which the inputs were brought to the manufacturer's premises. We are not in a position to agree with this submission. If this argument is to be accepted we will have to read some more words into the rule. Relevant words used in clause (2A) of Rule 57G are "if the duplicate copy of invoice has been lost in transit." To give effe....

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....atio laid down in the above judgment is very clear that the Modvat credit cannot be taken on the original invoice. It is not the case of the appellant company that it lost duplicate copy of the invoice in transit. 5. Furthermore, the circular instructions issued by the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, New Delhi in Circular No. 68/68/94-CX, dated 24-10-1994, read as follows (para 4) : "4. The credit can be availed only on the duplicate invoices issued under Rule 52A or Rule 57GG and the original invoices can be used for taking credit only where the duplicate invoice is lost in transit and that too after proper scrutiny and the satisfaction of the Assistant ....