Customs, Excise and Gold Tribunal - Tamil Nadu
Commr. Of Cex, Chennai-I vs M/S. Boc India Ltd., Chennai on 11 May, 2001
ORDER
Shri Jeet Ram Kait
1. This is an appeal filed by Revenue against the Order-in-Appeal No.1/99 (M-I)(D) dated 19,1.99 on the ground that Modvat credit has been allowed on the xerox triplicate copy of the Bill of Entry.
2. Ld. D.R. Shri S. Sudarsan has submitted that this matter has already been clarified by the Board in their Circular No.179/13/96-Cx. Dated 29.2.96. In para 3 and 7 of the said circular it has been stated that Modvat credit can only be taken on the triplicate copies of the Bill of Entry. He has also invited my attention to this Tribunal's final order No.535 and 536/2001 dated 15.3.2001 dated 15.3.2001 in the case of CCE, Trichy Vs. M/s. Shasun Chemicals & Drugs Ltd. in which it has been held in para 4 that for availing Modvat credit, original copy of the triplicate copy of the Bill of Entry has to be produced.
3. Nobody appeared on behalf of the respondents in spite of service of notice twice and there is no request for any adjournment. Therefore, I proceed to decide the case on merits and also on the basis of evidence available on record.
3. I have carefully considered the submission and the perused the records. The Tribunal in the case of CCE Trichy Vs. Shasun Chemicals & Drugs Ltd., has followed the ratio applied in the case of Grasim Industries and did not allow the benefit of modvat credit in the absence of any proof about the loss of triplicate copy of the Bill of Entry. Respectfully following this Tribunal's judgment in the case of CC Trichy Vs, Shasun Chemicals (supra), I set aside the impugned order and allow the appeal filed by the Revenue. Ordered accordingly.
(Pronounced & dictated in open court)