2000 (10) TMI 660

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..... [Order]. After dispensing with the condition of pre-deposit of duty of Rs. 15,665.73 disallowed as Modvat credit and penalty of Rs. 3,000/- imposed upon the appellants I take up the appeal itself with the consent of both sides. The above Modvat credit has been disallowed on the ground that invoice produced by the appellants was having all the description namely - original for buyer, dup .....

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..... ground is not justifiable. 2. After hearing both sides I fully agree with the submission made by the learned Consultant. Merely because the other expression apart from duplicate one has not been crossed by the appellants, the second copy produced by the appellants will not become an ineligible document for the purpose of taking Modvat credit in the absence of any other allegation of duty paid c .....

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