IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CEA No.16 of 2005 DATE OF DECISION: March 5, 2010 COMMISSIONER OF CENTRAL EXCISE ...APPELLANT COMMISSIONERATE, JALANDHAR VERSUS M./S JCT (SFD) LTD., HOSHIARPUR ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. GURPEET SINGH, SR. STANDING COUNSEL FOR THE APPELLANT. MR. NILAKSH SHARMA, ADVOCATE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Revenue has challenged the order dated 30.6.2004, passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (short short 'the Tribunal') whereby the Tribunal held that Modvat credit of the amount in dispute has been wrongly disallowed. A perusal of the impugned order shows that duplicate copy of invoice was lost in transit and therefore, Modvat credit was claimed on the basis of original invoice. It is not the case of the Department that Modvat credit was claimed on the basis of any forged or fraudulent modvatable invoice. Moreover, there is no dispute with regard to the duty paid and the nature of inputs received by the respondent and the utilization of the same by them in the manufacture of their final product. Thus, as there was no loss of Revenue and the Modvat credit was claimed on the basis of original invoice, hence, we find on infirmity in the order passed by the Tribunal. Accordingly, this appeal is dismissed. (ASHUTOSH MOHUNTA) JUDGE March 5, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE