{"id":192112,"date":"2004-11-24T00:00:00","date_gmt":"2004-11-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/supreme-industries-ltd-vs-commissioner-of-central-excise-on-24-november-2004"},"modified":"2018-08-14T06:01:39","modified_gmt":"2018-08-14T00:31:39","slug":"supreme-industries-ltd-vs-commissioner-of-central-excise-on-24-november-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/supreme-industries-ltd-vs-commissioner-of-central-excise-on-24-november-2004","title":{"rendered":"Supreme Industries Ltd. vs Commissioner Of Central Excise on 24 November, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Supreme Industries Ltd. vs Commissioner Of Central Excise on 24 November, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (180) ELT 28 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: A Wadhwa<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Archana Wadhwa, Member (J)<\/p>\n<p>1. Modvat Credit of Rs. 51,954 has been denied to the appellants on the ground that they could not produce the original or duplicate invoices in a legible form as the same were damaged in a fire which occurred at the Transport Premises.\n<\/p>\n<p>2. There is no dispute to the above fact and the authorities below have agreed that there was fire and invoices were badly damaged so that the necessary particulars of the goods and duty payment details were not legible. It is also seen that the appellants have filed copy of FIR to their jurisdictional Central Excise office as regards the loss of the invoices along with the undertaking to the Assistant Commissioner.\n<\/p>\n<p>3. The above situation is an unfortunate situation in which copies of the invoices, original and duplicate, were damaged in fire and the appellants cannot be held responsible for the same and cannot be denied the credit due to them. The credit cannot be denied on above technical ground. Accordingly, I set aside the order and allow the appeal. Miscellaneous application of extension of stay become infructuous and dismissed accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Supreme Industries Ltd. vs Commissioner Of Central Excise on 24 November, 2004 Equivalent citations: 2005 (180) ELT 28 Tri Mumbai Bench: A Wadhwa ORDER Archana Wadhwa, Member (J) 1. Modvat Credit of Rs. 51,954 has been denied to the appellants on the ground that they could not produce [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-192112","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Supreme Industries Ltd. vs Commissioner Of Central Excise on 24 November, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/supreme-industries-ltd-vs-commissioner-of-central-excise-on-24-november-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supreme Industries Ltd. vs Commissioner Of Central Excise on 24 November, 2004 - Free Judgements of Supreme Court &amp; 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