2004 (11) TMI 265

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....ppeals are being disposed of together as the facts are identical and they relate to the same point of Modvat credit availed by the appellants on the basis of original invoice. 2. It is seen from the order of the original authority that he has not discussed the fact as to whether the inputs were received by the appellants and duty was paid on the said inputs on the ground that he is not satisfie....

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....basis of : (a)   original invoice, if duplicate copy of the invoice has been lost in transit; or (b)   a certificate issued by the proper officer of Customs at the port/airport of the importation of such goods, if triplicate copy of bill of entry or duplicate copy of bill of entry generated on Electronic Data Inter-change system installed in any Customs or Central Excise ....