PASHUPATI ACRYLICS LTD. Vs. CCE

JUDGEMENT

(1.) In this appeal which has been filed by the Revenue against the impugned order -in -appeal, the issue relates to the denied of modvat credit of the disputed amount to the respondents on the original invoice.

(2.) The Commissioner (Appeals) has allowed the modvat credit on the original invoice on the ground that the loss of the duplicate copy of the invoice stands proved. He has followed the ratio of law laid down in Bharat Roll Industry P. Ltd. Vs. CCE, Calcutta II 1999 (114) ELT 51. He has also relied upon the ratio of law in CCE, New Delhi Vs. Avis Electronics (P) Ltd. 2000 (117) ELT 571 wherein it has ben observed that the loss of the duplicate copy of the invoice before submitting the same to the Department would entitled the assessee to claim the modvat credit on the original. No contrary judgment has been brought to my notice. The Commissioner (Appeals) in my view by following the ratio of law laid down in the above referred cases had rightly allowed credit on the original invoice to the respondents especially when there is no dispute regarding the duty paid nature of the goods and utilisation of the same by the respondents in the manufacture of the final products.

(3.) I do not find any illegality in the impugned order and the same is upheld. The appeal of the Revenue is dismissed.