1996 (11) TMI 228

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... esident]. The issue in the appeal relates to grant of Modvat credit in respect of the goods which were received under the cover of an invoice which did not carry the marking duplicate for assessment. 2. The learned Advocate for the appellants has pleaded that the suppliers of the goods are Government of India organisation under the Ministry of Defence and they have their own format of in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... invoice itself which has been issued as mentioned above would only be a duplicate copy which is given to the carrier of the goods. He has pleaded that under Rule 52A, it is the duplicate copy of the invoice which should accompany the goods and which under Rule 57G is a valid document for taking Modvat credit. He has pleaded that the authorities should have verified with the suppliers of the goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stantial requirement is that the Modvat credit is allowable only if the goods are received under the cover of duplicate invoice. In the present case it has been shown before us that the carrier s copy is the first copy of the invoice and the original was despatched by the suppliers of the goods by post. This copy prima facie therefore has to be taken to be the duplicate copy. However a verificatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X