Tribunal Allows Appeal for Red Invoices, Modvat Credit Granted for Authenticated Duplicates

The Tribunal allowed the appeal against the denial of Modvat credit for red-colored invoices, stating that the credit should not have been denied as the invoices were indeed red and authenticated as duplicates.

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The appeal was against the Order-in-Appeal passed by the Commissioner (Appeals), Chandigarh regarding Modvat credit. The appellant availed credit on red-colored invoices meant for duplicate for transporter. The authorities denied credit as the word "red" was missing in some invoices. The Tribunal allowed the appeal, stating that since the invoices were red and authenticated as duplicates, the Modvat credit should not have been denied.

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