9911796707
TMI Blog2000 (5) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. The Assistant Commissioner Central Excise Division-I Ghaziabad vide his Order dated 7-12-1998 disallowed the Modvat credit amounting to Rs. 8,88,652/- to the appellants as per the particulars below: - AMOUNT (Rs) REMARKS 1. 2,81,828 Modvat Credit obtained on duplicate copy of B.E. whereas only triplicate copy is admissible. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e copy for the invoice did not bear the pre-printed word like duplicate for transporter. The appellant has filed the appeal and stay petition against this Order of the Commissioner (Appeals). 3. I have heard Shri J.S. Agarwal, advocate for the appellant and Shri A.K. Jain, DR for the Revenue. The Ld. Advocate has relied on the following decided cases : (i) M/s. Nicco Corporation Ltd. v. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed copies of the modvatable documents were obtained by the assessee through the Income Tax Authority and submitted to the department. I find that the Modvat credit is denied to the appellants even when they have produced the prescribed document i.e. triplicate copy of the Bill of Entry on the grounds that the same is endorsed. This ground to deny the Modvat credit to the appellant does not appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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