M/S. in Essence Vs. Commissioner of Central Excise, - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta |
| Feb-05-2001 |
| M/S. in Essence |
| Commissioner of Central Excise, |
1. after allowing the stay petition, i take up the appeal itself modvat credit of rs.5,966.00 availed by the applicants on the basis of original copy of the invoice, has been disallowed by the authorities below on the ground that the duplicate copy was not lost in transit, but in the office premises of the applicants and as such, the same was required to be disallowed.2. after giving my careful consideration to the issue involved, i dispense with the condition of predeposit of duty and take up the appeal itself inasmuch as the phrase, 'intransit' does not mean the loss of duplicate by the transporter, but covers the loss of duplicate in the assessee's office also. as such, the same would cover the loss of duplicate copy at any point of time before the same is produced before the concerned officer for defacement. inasmuch as the loss of duplicate has not been doubted by the assistant commissioner and the amount of credit being only to the tune of rs.5966.00, i set aside the impugned order and allow the appeal with consequential reliefs.
1. After allowing the Stay Petition, I take up the appeal itself MODVAT Credit of Rs.5,966.00 availed by the applicants on the basis of original copy of the invoice, has been disallowed by the authorities below on the ground that the duplicate copy was not lost in transit, but in the office premises of the applicants and as such, the same was required to be disallowed.
2. After giving my careful consideration to the issue involved, I dispense with the condition of predeposit of duty and take up the appeal itself inasmuch as the phrase, 'intransit' does not mean the loss of duplicate by the transporter, but covers the loss of duplicate in the assessee's office also. As such, the same would cover the loss of duplicate copy at any point of time before the same is produced before the concerned Officer for defacement. Inasmuch as the loss of duplicate has not been doubted by the Assistant Commissioner and the amount of Credit being only to the tune of Rs.5966.00, I set aside the impugned Order and allow the appeal with consequential reliefs.