2007 (1) TMI 434

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..... peal is filed by the appellant against inadmissibility of Modvat credit of Rs. 33,674/- on the ground that the credit has been availed on the basis of quadruplicate copy of the invoices. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of M.S. rounds classifiable under Chapter heading 72 of the Central Excise Tariff Act, 1985. On scrutiny of RT- .....

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..... e submits that in this case, there is no dispute that duty paid goods were received by the appellants and used in the manufacture of final products and the mistakes in the duty paying, documents were rectified by the dealer and therefore, there is no scope to deny the Modvat credit. He relied upon the following case laws :- 1. CCE, Ludhiana v. Ralson India Limited [2006 (202) E.L.T. 759 (P .....

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..... re, the lower authorities rightly denied the credit. 5. After hearing both sides and on perusal of the record, I find that the registered dealer corrected the invoices by cutting the word quadruplicate and written duplicate for Transporter with their signature. The registered dealer also submitted certificate explaining the reason for the mistake. This fact was not disputed by the authoritie .....

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