9911796707
TMI Blog2006 (2) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... der] Heard both sides and perused the record. 2. Revenue is in appeal challenging the grant of Modvat credit by the Commissioner (Appeals). The contention is that Modvat credit claim of the respondent was based on the photocopy of invoices. Modvat credit is not permissible against the photocopy of invoices. Learned DR relics on the judgment of the Tribunal in the case of C.C.E., New Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time of receipt of the duplicate copy. 4. It is clear from the order of learned Commissioner (Appeals) as well as the letter dated 23-8-1995 of the respondent that revenue s objection is not sustainable. First of all, after accepting the duplicate copies of invoices filed by the respondent without any objection by the revenue authorities, it was later on, not to open to the revenue to say that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
