2001 (9) TMI 99

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..... Ludhiana Beverages Ltd. are engaged in the manufacture of certain 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 .....

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..... r reference :- "Whether Modvat credit is admissible on the original 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 Co .....

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..... arifies the position. It makes explicit what was implicit in the original 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 .....

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