2009 (6) TMI 294

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..... ant failed to produce any duty paying document - As per the Central Excise Rules, the duplicate copy of invoice is the valid duty paying document - credit availed on other than the duplicate copy of invoice that too without seeking department’s permission is not available to the appellant - In another case where duty paying document does not contain the name of input, in these cases also the credi .....

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..... ty paying document. 3. The only contention of appellant is that substantial benefit shall not be denied on the ground of procedural lapses. 4. We find that as per the Central Excise Rules, the duplicate copy of invoice is the valid duty paying document and therefore whether credit has been availed on other than the duplicate copy of invoice that too without seeking permission is not available .....

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