9911796707
TMI Blog2000 (1) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal filed by the department against the decision of the Commissioner (Appeals), Baroda who by the impugned order had allowed the Modvat credit sought to be taken on the basis of xerox copy of the depot invoice. 2. In this case the assessees are engaged in the manufacture of cotton fabrics, man made fabrics, cotton yarn, cellulosic spun yarn and non-cellulosic spun yarn falling u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-1986 issued by the Board. It is also argued in the grounds of appeal that the assessee s claim that they received the inputs in question under cover of a dealers invoice could not be accepted as the credit was taken by them not on the basis of invoice but on the basis of xerox copy of duplicate invoice by making due endorsement of taking Credit in RG23A part II. The matter was heard. During the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice separately answers the argument made by the department. In the appeal the Commissioner has held that the duty has been paid and such input has been used in or in relation to the manufacture of final product. He also held that the assessee had substantially complied with the requirements of Modvat Rules. I do not feel that in this case the duty paying document could be mis-used. I therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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