2005 (3) TMI 495

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..... er of Central Excise (Appeals). The issue involved in this appeal is whether Modvat credit can be allowed on the basis of the original copy of the invoice. The prescribed document is the duplicate copy. The original authority has disallowed the Modvat credit on the ground that the duplicate copy was lost in transit and there is a fear of misuse. On that ground he has disallowed the credit taken on .....

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..... ced. The amendment by which Rule 2A was added to Rule 57G only clarifies the position and it makes explicit what is implicit in the original provision. In view of the various case laws on the subject and also the above decision of the Hon'ble High Court of Punjab and Haryana, revenue's appeal does not have any merit and the same is rejected. (Dictated and pronounced in open Court) - - TaxTMI .....

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