https://www.taxtmi.com/caselaws?id=87028 Credit could not be denied merely because the availment was supported by an original trader's invoice, where the requirement that trader invoices be marked "duplicate for transporter" was introduced under Rule 57GG only from 19-1-1995. The rule then in force under Rule 57A applied to manufacturer invoices and could not be extended retrospectively to the earlier trader invoice in question. On these facts, the credit was treated as validly taken, and the associated penalty was unsustainable. en-us Wed, 18 Jun 1997 00:00:00 +0530 Fri, 02 Sep 2011 12:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87028 Credit could not be denied merely because the availment was supported by an original trader's invoice, where the requirement that trader invoices be marked "duplicate for transporter" was introduced under Rule 57GG only from 19-1-1995. The rule then in force under Rule 57A applied to manufacturer invoices and could not be extended retrospectively to the earlier trader invoice in question. On these facts, the credit was treated as validly taken, and the associated penalty was unsustainable. Case-Laws Central Excise Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87028