1996 (9) TMI 411

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..... listed for admission. However, considering the issue involved, admitting the appeal the same is taken up for final disposal. 2. The appellants have been denied Modvat credit on two grounds : (i) the credit was taken on the basis of the original invoices when the prescribed documents was only the duplicate copy of the invoice; and (ii) that the inputs used for manufacture of packing material .....

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..... al cannot be sustained and is set aside. 5. So far as the availing of Modvat credit on original invoice, the appellants seem to have informed the department about the loss or misplacement of the duplicate copy of the invoice. Though the rule at the relevant period may not have prescribed the original invoice as the proper duty paying documents, the credit could not be denied if the prescribed do .....

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