Commissioner of Central Excise Vs. Steel Strips and Wheels

Commissioner of Central Excise vs Steel Strips and Wheels

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Feb 08, 2002

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Citation: sooperkanoon.com/27521
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: P Bajaj
Decided On: Feb 08, 2002
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Steel Strips and Wheels

Legal References

Reported In: (2002)(81)ECC215

Excerpt

1. this appeal has been filed by the revenue against the impugned order-in-appeal of the commissioner (appeals) vide which he has reversed the order-in-original of the asstt. commissioner who disallowed the modvat credit to the respondents for having failed to produce the duplicate for transport/original copies of invoices, and claimed modvat credit on the attested copies of the invoices.2. the commissioner (appeals) has allowed the credit after reversing the order of the asstt. commissioner on the ground that the certificate attested and issued by ranges of origin were produced by the respondents as duplicate, and original copies of the invoices were lost. but it has not been disputed that on the basis of mere certificates, the modvat credit could not be allowed to the respondents unless they were able to prove the loss of the duplicate or original invoices. there is nothing in the impugned order of the commissioner (appeals) that such a loss was proved by the respondents in accordance with law. therefore, on the face of it the impugned order cannot be sustained and deserves to be set aside.3. in view of the discussion made above, the impugned order of the commissioner (appeals) is set aside and the matter is sent back to the adjudicating authority for de novo consideration in accordance with law after hearing both the sides.

Full Judgment

1. This appeal has been filed by the Revenue against the impugned order-in-appeal of the Commissioner (Appeals) vide which he has reversed the order-in-original of the Asstt. Commissioner who disallowed the modvat credit to the respondents for having failed to produce the duplicate for transport/original copies of invoices, and claimed modvat credit on the attested copies of the invoices.

2. The Commissioner (Appeals) has allowed the credit after reversing the order of the Asstt. Commissioner on the ground that the certificate attested and issued by ranges of origin were produced by the respondents as duplicate, and original copies of the invoices were lost. But it has not been disputed that on the basis of mere certificates, the modvat credit could not be allowed to the respondents unless they were able to prove the loss of the duplicate or original invoices. There is nothing in the impugned order of the Commissioner (Appeals) that such a loss was proved by the respondents in accordance with law. Therefore, on the face of it the impugned order cannot be sustained and deserves to be set aside.

3. In view of the discussion made above, the impugned order of the Commissioner (Appeals) is set aside and the matter is sent back to the adjudicating authority for de novo consideration in accordance with law after hearing both the sides.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs Steel Strips and Wheels Same Subject Excise Same Judge P Bajaj