2004 (10) TMI 136

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..... und for denial was that the credit was taken based on the original copy of the invoice and not the duplicate copy. 2. The defence of the appellant is several fold. The very first is that untill 19-1-95, duplicate copy had not been prescribed as the transport copy and this Tribunal has held in several cases that prior to 19-1-95, credit could not be denied on the ground that it was taken on the o .....

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..... uty paid character of the goods (inputs) and their receipt/utilisation in the manufacture of final product, Modvat credit taken on original invoices is admissible under Rule 57G(2A)[Now Rule 57G(B)(i)(a) of the Rules." According to the learned Consultant, overturning of the above order of the Deputy Commissioner under impugned order was entirely unwarranted. 3. I have perused the records and .....

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