1996 (3) TMI 325

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..... [Order per : R. Jayaraman, Member (T)]. After hearing the arguments from both the sides, we have taken up the appeal itself for disposal, granting waiver of pre-deposit. In the impugned order of the lower authorities, Modvat credit has been denied in respect of inputs received under two invoices from M/s. Godrej-GE Appliances Ltd. only on the ground that instead of duplicate copy of the .....

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..... indicated that these are valid for transport. Accordingly, they have used these invoices for transport of the goods.Viewed in the context of the relaxation granted by the Board in the initial stage of introduction of invoice for clearance of the goods, these invoices, which were actually used for the transport of the inputs could not be dismissed for the purpose of availing Modvat credit. It is al .....

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