JCT LTD. Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed this appeal against Order -in -Appeal whereby the benefit of Modvat credit was denied to the appellant on the ground that they had taken credit on the strength of photocopy of invoice and on the strength of endorsed Bill of Entry.

(3.) The contention of the appellant is that they had not availed the credit on the strength of photocopy of invoice. The duplicate copy of invoice was lost during the transit and on receipt of the goods the appellant vide letter dated 14.6.99 wrote to the Assistant Commissioner for seeking permission to take credit on the strength of original copy of invoice as duplicate invoice was lost during transit and also enclosed the original copy of invoice along with their request. The adjudicating authority after examining the record and after verifying that duty paid inputs were received in the factory allowed the benefit of Modvat credit. The contention is that as the credit was taken after following the procedure, therefore, the credit cannot be denied.