2001 (1) TMI 288

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..... r]. - The issue involved in this appeal filed by the Revenue is whether Modvat credit is admissible on the strength of quadruplicate copy of Bill of Entry. 2. Shri S. Kumar, learned DR submitted that the documents prescribed for availing the Modvat credit is triplicate copy of Bill of Entry and as such Modvat credit cannot be availed of on the strength of quadruplicate copy of Bill of Entr .....

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..... M/s. Saket Steel Ltd. has produced quadruplicate copy having the same particulars as a supporting document for the loss of triplicate copy. He, further, submitted that the Appellate Tribunal in the case of C.C.E., Jaipur v. India Polytech (P) Ltd. - 2000 (40) RLT 727 (CEGAT) has allowed the Modvat credit on the basis of endorsed Bill of Entry though the Revenue has relied upon the decision of the .....

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..... that "insistence on documents evidencing payment of duty on the inputs as prescribed by Rules is not a technicalty to be complied with for availing Modvat credit.............. When any particular thing is directed to be performed in a manner prescribed by Rules, it should be performed in that manner itself and not otherwise." Reliance placed by the learned Advocate for the Respondents on the decis .....

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