2001 (12) TMI 133

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....of the Commissioner (Appeals) who has denied the Modvat credit availed and allowed on the basis of a xerox copy of the Bill of Entry No. 4884, dt. 21-4-94. With the consent of both the sides and after waiver of pre-deposit and hearing them, I take up this matter for final disposal, and I find : (a) The credit, as it appears from the order-in-original of the Assistant Collector, granting the cre....

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....d their appeal be allowed. (b) I find that no reconstructed copy has been produced before any of the Authorities below. Authorities below had decided the matter concerning a Xerox copy. If the appellants have a reconstructed copy, they can show the same to the original authority. The case could be remanded for that purpose after setting aside this order, to grant the credit, as held eligibility....