CCE CHANDIGARH Vs. HINDUSTAN CHEMICALS

JUDGEMENT

(1.) In this appeal filed by the Revenue, the issue involved is whether Modvat Credit can be availed of on the strength of original copy of the invoices.

(2.) M/s Hindustan Chemicals, respondents, have submitted under their letter dt. 19 -1 -2001, to dismiss the appeal as Modvat Credit can be availed of on the basis of original invoices interms of sub -Rule (2A) to Rule 57 G of the Central Excise Rules. Shri S.C. Pushkarna, Ld DR., submitted that as per the decision of the Larger Bench of the Appellate Tribunal in the case of CCE New Delhi Vs. Avis Electronics Private Ltd. 2000 (117) ELT 571, the manufacturer can take credit of the duty paid on inputs only on the basis of duplicate copy of the invoices and when duplicate copy of invoice has been lost in transit, he can take credit of duty paid on the inputs on the basis of original invoices provided he satisfies the Assistant Commissioner about the loss of duplicate copy; that in present matter the Respondents had taken the modvat credit on the basis of original copy without applying to the Assistant Commissioner and as such satisfaction of the Assistant Commissioner was not there in the present matter.

(3.) I have considered the submissions of both the sides. In this case the Respondents claimed that they availed the modvat credit on the basis of original copy of invoices as the duplicate copy for the transporter was lost in transit and it was duly intimated to the Department. Further, the Commissioner (Appeal) has allowed the modvat credit subject to verification by the Assistant/Dy. Commissioner, of the receipt of the inputs and their use in the final products and also subject to verification of the genuineness of the documents. I therefore, find no infirmity in the Order passed by the Commissioner (Appeals) as he has allowed modvat credit subject to the satisfaction of the Assistant/Dy Commissioner about the receipt of goods and genuineness of the duty paying documents. The appeal filed by the Revenue is, therefore, rejected.