{"id":54035,"date":"2003-10-20T00:00:00","date_gmt":"2003-10-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/encee-dying-and-printing-works-vs-cce-on-20-october-2003"},"modified":"2018-10-06T18:19:51","modified_gmt":"2018-10-06T12:49:51","slug":"encee-dying-and-printing-works-vs-cce-on-20-october-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/encee-dying-and-printing-works-vs-cce-on-20-october-2003","title":{"rendered":"Encee Dying And Printing Works &#8230; vs Cce on 20 October, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Encee Dying And Printing Works &#8230; vs Cce on 20 October, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (166) ELT 270 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: M T K.D.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>K.D. Mankar, Member (T)<\/p>\n<p>1.  Heard both sides.\n<\/p>\n<p>2.\tDispute relates to the Modvat credit of<br \/>\nRs. 79,300\/-, in respect of Jet dying machines. The<br \/>\ncredit has been taken on the basis of original copy<br \/>\nof invoice, which is not valid document for<br \/>\navailing Modvat credit. The original authority has<br \/>\ndisallowed the credit on the following grounds :-\n<\/p>\n<p>i) They availed and utilised Modvat credit on<br \/>\nthe basis of original invoice even before making an<br \/>\napplication seeking permission.\n<\/p>\n<p>ii)\tThe claim of loss of the duplicate copy in<br \/>\ntransit, as affirmed by an affidavit from the<br \/>\ntransporter was not adequate and no evidence was<\/p>\n<p>shown that the transporter had taken reasonable steps such as lodging a complaint with the police for the loss of precious documents which was essential.\n<\/p>\n<p>3.\tI note that, so far as the first ground is<br \/>\nconcerned, the rule does not require a prior<br \/>\npermission. It is only in the event, the Assistant<br \/>\nCommissioner is not satisfied about the loss in transit, then the credit can be denied. Therefore, this ground of rejection is without any merit. So far as the ground of inadequacy of precautions relating to loss of duplicate copy is concerned, the original authority has denied the credit, not on the basis of his subjective finding that such a loss has occurred, but on the ground that transporter ought to have taken suitable measures to avoid this loss. The loss in transit itself is not disputed. The order in appeal, however, asserts that prior permission is required and post facto condonation is not permissible, This finding cannot be supported as only requirement of Rule 57G (A) is that the appellant had to merely demonstrate that there had been a loss of duplicate copy of the invoice in transit. In that situation only on the basis of the Assistant Commissioner&#8217;s finding to the effect that there had been no such loss the credit could have been disallowed. In the absence of such a finding, the appellants are entitled to take the credit.\n<\/p>\n<p>4.\tAccordingly, the appeal succeeds and is allowed and consequently the orders of the lower authorities are set aside.\n<\/p>\n<p>(Pronounced in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Encee Dying And Printing Works &#8230; vs Cce on 20 October, 2003 Equivalent citations: 2004 (166) ELT 270 Tri Mumbai Bench: M T K.D. ORDER K.D. Mankar, Member (T) 1. Heard both sides. 2. Dispute relates to the Modvat credit of Rs. 79,300\/-, in respect of Jet dying [&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-54035","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Encee Dying And Printing Works ... vs Cce on 20 October, 2003 - 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\/encee-dying-and-printing-works-vs-cce-on-20-october-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Encee Dying And Printing Works ... vs Cce on 20 October, 2003 - Free Judgements of Supreme Court &amp; 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