TMI Blog1998 (3) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit has been denied to the appellant on the ground that the copies of invoices on which the appellant has taken Modvat credit are superscribed as Carrier Copy instead of Duplicate for Transporter as mentioned in rule 52A. Appellant has submitted that meaning of the two documents is the same. 3. Commissioner (Appeals) has observed that the appellant has not produced the original copies o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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