2001 (9) TMI 99 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh ruled that Modvat credit can be claimed on the basis of original invoices, not just duplicate copies. The Tribunal's decision was upheld, and the Revenue's petition was dismissed. The Court found no need for further decision as the case was remanded for a new decision by the Assistant Commissioner.