If we loss Duplicate for Transporter copy in transit, we can avail on Original for Buyer copy on the scrutiny of our materials before unloading under the supervision of Range Supdt with the Instructions of Asst.Commr.
The Tribunal has observed that mere zerox copy by itself should not be made the basis of allowing the credit but where the assessee has made efforts to get the said xerox copy attested by the Range Superintendent of the supplier’s end and has established beyond doubt that the duty stands paid on the goods and the goods stand received by him, denial of credit on this procedural irregularity would not be justified. There is no infirmity in the Tribunal order.
COMMISSIONER OF C. EX. & CUS., VADODARA-II Versus STEELCO GUJARAT LTD. (Tribunal)