2003 (10) TMI 567

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..... The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the Modvat credit of Rs. 14,154/- was denied on the ground that the credit was taken on the strength of copy of invoice other than duplicate copy of invoice. The credit of Rs. 69,000/- was denied on the ground that no intimation about installation of capital goods was not sent to the Revenue .....

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..... e fact that goods were received in the factory and used in the manufacture of final products, hence they are entitled for the credit. 5. The Revenue relied upon the decision of the Larger Bench of the Tribunal in the case of CCE, New Delhi v. Avis Electronics (P) Limited, 2000 (117) E.L.T. 571 (T) to submit that the credit can only be taken on the strength of duplicate copy of invoice. In the pr .....

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..... ed, 2000 (44) RLT 812 where the intimation regarding installation of capital goods is not received by the department from the manufacturer. The Tribunal held that in case the manufacturer who had taken the credit before installation of capital goods, reverse the credit then after installation of capital goods, credit can be taken. In the circumstances, the denial of Modvat credit is not sustainabl .....

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