2001 (9) TMI 99

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..... soft drinks. They availed of the Modvat credit for the months of April and May, 1994, on the basis of the original copies of the invoices. This credit was disallowed by the Authority on the ground that the benefit was admissible only on the basis of duplicate copy and not on the basis of the original invoice. Aggrieved by the action of the Authority, the respondent filed an appeal. It was dismiss .....

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..... ginal copy of invoices issued prior to 20-5-94 in terms of Notf. No. 23/94-C.E. (N.T.), dated 20-5-94 ?" "Whether the Notification No. 23/94-C.E. (N.T.), dated 20-5-94 covers the invoices issued prior to 20-5-94 ?" 3.The Tribunal dismissed the application. Hence this petition under Section 35G(3) of the Act. 4.Mr. Gumber, learned Counsel for the Revenue contends that under the Rule, as origi .....

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..... ginal provision. Still further, it deserves notice that the Tribunal has merely followed an earlier decision. It has not been shown that the Revenue had challenged that decision. Why a different attitude in this case? There is no answer. 6.There is another aspect of the matter. The Tribunal has remanded the case to the Assistant Commissioner for de novo decision. The matter has yet to be finally .....

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