2004 (2) TMI 256

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....on inputs has been disallowed to them by the Department on the ground that they had failed to produce duty-paying documents for the purpose of defacement; that they had taken the Modvat credit initially on the basis of the specified duty-paying documents, which were misplaced after taking the credit; that they had submitted photo copies of duty-paying documents along with the transport and receipt documents; that in respect of Bill of Entry, they had made efforts and obtained exchange control copy of Bill of Entry and the photocopy of the same had been produced before the Department which could have been easily verified by the Department; that the Department could have easily verified the factum of the receipt of the goods and payment of du....

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....received in the factory under the cover of the duty-paying documents specified in the said Rule; that as the appellants have failed to satisfy the Department regarding loss of documents and they did not have specified duty-paying documents, the MODVAT Credit is not allowable to them; that it has been held by the Larger Bench of the Tribunal in C.C.E., New Delhi v. Avis Electronics Pvt. Ltd. & Ors., 2000 (117) E.L.T. 571 (Tri. - LB.) = 2000 (37) R.L.T. 501 (CEGAT-LB) that insistence on document evidencing payment of duty on the inputs is not a technicality to be complied with for availing the Modvat credit; that "When a particular thing is directed to be performed in a manner prescribed by Rules, it should be performed in that manner itself ....