9911796707
TMI Blog1999 (3) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... eal the issue agitated is about denial of Modvat credit on the strength of invoices not indicating the PLA entry number and again denial of Modvat credit on the strength of extra copy of invoice. 2. The facts of the case are that the appellants are manufacturers of paints, enamels and varnish and were enjoying the benefits of credit of duty paid on inputs under the Modvat scheme. Scrutiny of RT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvat credit scheme envisages taking credit of duty paid on inputs. Therefore, the payment of duty becomes important and relevant and unless there is conclusive proof that the duty is paid on the inputs by a debit entry in the PLA or any other means, credit of duty cannot be taken. I have also perused the contention of the appellants that their is a provision that a consolidated entry can be made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of extra copy of invoice given by IOCL is concerned, I find that there is no explanation tendered by the appellants as to why they could not produce the duplicate copy of the invoice which is the requisite document for taking Modvat credit. In the absence of such satisfactory explanation for non-submission of the duplicate copy, I hold that the lower authorities have rightly denied the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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