2003 (1) TMI 615

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..... he Assistant Commissioner was reversed by the Commissioner on the following observation : The submissions and the impugned order have been considered by me carefully. The issue involved in this appeal is regarding the admissibility of the Modvat credit of Rs. 44,708/- availed by the appellant on the basis of dealer s invoices which are alleged to be not valid documents as the time of which are .....

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..... oice issued under Rule 52A therefore the duty paying character of the goods is not under dispute. The lapses mentioned for denial of the credit are such which do not have any impact normally on the duty paying character of the goods. Since the dealers invoice is supported with the manufacturers invoice in terms of Rule 52A and that for the lapse of the dealer the manufacturer cannot be penalised b .....

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