2001 (12) TMI 144

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....f by a common Order. 1.1. In Appeal No. E-535/2000, Modvat credit of Rs. 12,375.00 (Rupees twelve thousand three hundred and seventy-five) has been disallowed on the ground that the same has been taken on the basis of original copy of the invoice. It is seen that Rule 57G(2A) provides for taking of original invoice in case of loss of duplicate copy in transit, subject to the satisfaction of the....

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....tio of the said decision, I uphold the Orders of the authorities below denying the benefit of the Modvat credit of Rs. 12,375.00 (Rupees twelve thousand three hundred and seventy-five). However, I set aside the personal penalty of Rs. 3,000.00 (Rupees three thousand) imposed upon the appellant-company. 1.2. In Appeal No. E-536/2000, the entire amount of duty confirmed against the appellant-comp....

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.... Roll Indus. Pvt. Ltd. [1999 (114) E.L.T. 51 (T) = 1999 (34) RLT 430 (CEGAT)] wherein loss of duplicate copy in the factory was also considered to be loss in transit. Similarly, it is the contention of the appellants that inasmuch as the duplicate copy was lost and the invoice was in the name of the Head Office, the original copy of the invoice was endorsed by their Head Office. As regards the tak....