Kripa Scientific and Industrial Vs. Commr. of C. Ex. - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai |
| Jul-22-2003 |
| S T Gowri |
| (2003)(160)ELT927Tri(Mum.)bai |
| Kripa Scientific and Industrial |
| Commr. of C. Ex. |
1. the order of the commissioner (appeals) confirming the denial of modvat credit on original invoices, the duplicate having been lost, is challenged in this appeal.2. the commissioner (appeals) found that procedure laid down in such cases for filing fir have not been complied with. the counsel for the appellant agrees that this was the case but suggest that credit may be allowed on the appellant undertaking to indemnify the department to repay the credit taken in the event that credit has been taken on the duplicate copy.3. in my view, this would be sufficient to safeguard to comply with the procedure prescribed in the rules. therefore, subject to this undertaking being filed before the assistant commissioner within two months from the receipt of this order, the appeal is allowed and the impugned order set aside.
1. The order of the Commissioner (Appeals) confirming the denial of Modvat credit on original invoices, the duplicate having been lost, is challenged in this appeal.
2. The Commissioner (Appeals) found that procedure laid down in such cases for filing FIR have not been complied with. The counsel for the appellant agrees that this was the case but suggest that credit may be allowed on the appellant undertaking to indemnify the department to repay the credit taken in the event that credit has been taken on the duplicate copy.
3. In my view, this would be sufficient to safeguard to comply with the procedure prescribed in the rules. Therefore, subject to this undertaking being filed before the Assistant Commissioner within two months from the receipt of this order, the appeal is allowed and the impugned order set aside.