2006 (2) TMI 51

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..... se of denial of Modvat credit on inputs on the original invoice copy issued by the manufacturer. There is no dispute about the duty paying character of the original invoice produced for claiming credit and also no dispute about receipt of goods and their end user for manufacture of final product by the appellants. 3. The appellants are supposed to produce the duplicate copy of invoice Transporte .....

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..... ut that in the absence of Duplicate copy of the invoice, credit can be availed on the Original Invoice, where there is no dispute about the receipt of the goods and other aspects. 5. In view of the settled position of law, I am of the view that both the authorities below have erroneously disallowed the credit; therefore, impugned order is set aside. In the result, appeal is allowed. Pronounc .....

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