L.M.L. LIMITED Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the order -in appeal dated 30.08.2004, which upheld the order -in -original, that denied the Modvat credit to the appellant.

(2.) THE relevant facts that arise for consideration are, the appellant availed Modvat credit of the duty paid on the inputs received by them. They availed the Modvat credit on the attested copy of the 'Triplicate Copy' of the invoice of the supplier, as the original and duplicate copy of the invoices were lost during the transit. An application was made by the appellant to the jurisdictional authority for granting credit on such attested triplicate copy which was denied. The appellant took the matter to the tribunal. The tribunal remanded the matter back to the adjudicating authority for reconsideration of the issue. In the second round also the adjudicating authority held against the appellant and denied Modvat credit on the attested triplicate copy of the Invoice on the ground that these are ineligible documents for availing Modvat credit. On an appeal the learned Commissioner (Appeals) also concurred with the adjudicating authority. Hence this appeal.

(3.) THE learned advocate appearing for the appellant submits that there is no dispute regarding the receipt and consumption of the inputs on which duty has been paid. It is his submission that during transit 'original' and 'duplicate' copy of the duty paying documents were lost hence the appellant availed the Modvat credit on the basis of attested copies. It was also further submitted that the Assistant Commissioner, having jurisdiction over the appellant's factory was also jurisdictional officer of the supplier of the inputs and hence the duty paying character of the inputs could have been verified and credit granted. It was also submitted the appellant had availed the Modvat credit on the 'attested copy of the Duplicate Invoices'.