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of <h1>Duplicate invoice color rule not mandatory: Larger Bench grants credit in appeal</h1> The appeal was allowed by the Larger Bench, holding that the requirement for the duplicate invoice to be colored pink as per Notification 23/95 was not ... Modvat/Cenvat The appeal was against denial of credit by the Asst. Commissioner due to the duplicate invoice not being colored pink as required by Notification 23/95. Two conflicting decisions were cited, leading to the matter being referred to a Larger Bench for resolution.
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