2009 (11) TMI 789

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..... gned order whereby credit of duty paid on the goods was disallowed on the ground that the credit was availed on the original copy of invoice whereas the duplicate copy of invoice is valid duty paying document for the purpose of taking credit. 3. The contention of Appellant is that the credit was availed during the period December, 2001 to April 2002 and the show cause notice was issued on 31-7-2 .....

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..... be used for taking credit under Rule 57G was omitted. The contention is that as during the period in dispute i.e. from December, 2001 to April, 2002, the invoice issued by the manufacturer was valid duty paying document for taking credit therefore the denial of credit on the basis of the earlier Rules which were not in existence during the period in dispute is not sustainable. 5. The contention .....

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..... as per the CENVAT Credit Rules, 2001 the CENVAT Credit can be availed on the basis of invoice issued by the manufacturer. As during the period in dispute the invoice is valid duty paying document therefore Appellants are entitled for the credit. Reliance of Revenue on the decision in the case of Vandana Energy Steel Pvt. Ltd. (supra) will not help the case as in that case the credit was availed .....

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