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TMI Blog1996 (4) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) dated 5-12-1995. The short facts leading to the issue are as follows :- 1. M/s.V.S.L. Alloys India Pvt. Ltd. had taken credit of the duty paid on the inputs received under original copy of the manufacturer s invoices issued under Rule-52 A during the months of April, July and August, 1994. After issuing two show cause notices, the Asstt. Collector held that such Modvat credit taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 57G(2A), the ld. Advocate replied that these provisions were notified to the trade by the Collectorate sometime in December, 1994 only. 3. The ld. JDR in his submissions said that it was not known why the concerned invoices, were detained by the Sales Tax Authorities. Reasons given by the assessees were duly discussed by the Asstt. Collector before rejecting the request of the appellants. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rule 52A as amended on 1-3-1994 clearly stipulates that the duplicate copy of the invoice was to be used for taking Credit under the Modvat Scheme. The provisions of this Rule are not qualified by the Notification issued under Rule 57G. Even if it is to be accepted that this notification does not stipulate as to which copy is to be tendered, it does not take away this specific prescription made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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