AMRITSAR BEVERAGES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANTS filed this appeal against the order -in -appeal passed by the Commissioner (Appeals). In this case the benefit of Modvat credit was denied to the appellants on the ground that they had failed to produce the duplicate copy of invoices.

(3.) THE contention of the appellants is that the dispute is in respect of 15 invoices. The duplicate copy of invoices under the cover of which the goods were transported, were taken into possession by the Punjab Sale Tax Authorities. Thereafter, the appellants filed application before the Assistant Commissioner of Central Excise for availing the credit on the strength of original copy of invoices as duplicate copy of invoices were retained by the Sale Tax Authorities. In response to this application the jurisdictional Supdt. vide letter dated 22 -9 -94, directed the appellants to produce certificate from the Sale Tax Authorities regarding retention of duplicate copy of invoices. After receiving this letter, the appellants approached the Sale Tax Authorities and vide letter dated 13 -12 -94, the Sale Tax Authorities certified that the duplicate copy of 15 invoices were retained by them. The contention of the appellant is that in spite of the production of the certificate of Sale Tax Authorities, the benefit of Modvat credit is denied. The credit can be taken on the original copy of invoices if, duplicate copy of invoices lost during transit. In the present case, the contention of the appellant is that the duplicate copy of invoices were retained by the Sale Tax Authorities during transit. Therefore, the production of duplicate copy of invoices are beyond their control.