2004 (11) TMI 500

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..... In these two appeals, the issue relates to the denial of modvat credit to the appellants of the amounts in question as detailed in the impugned order. 2.I have heard both the sides. 3.The appellants had availed the Modvat credit on the invoices which were marked as original for buyers, on the inputs received from the suppliers. The adjudicating authority allowed them the Modvat credit b .....

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..... n disputed by the department. When the supplier of the goods had described the invoices as original for the buyers and the appellants had proved the loss of the duplicate copy of the invoices, the adjudicating authority had rightly allowed the Modvat credit specially when the procedure laid down in the above said Trade Notice was complied with by the applicants. 4.In the light of the discussion .....

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