https://www.taxtmi.com/caselaws?id=88260 In a dispute over CENVAT credit, invoices marked as "carrier copy" were treated as prima facie sufficient to show that they were the duplicate copies for the transporter under Rule 52A of the Central Excise Rules, 1944, and invoices marked "duplicate for transporter" were also accepted prima facie. On that basis, the appellants established a prima facie case for waiver of pre-deposit and stay of recovery, and recovery was stayed during the pendency of the appeal. en-us Mon, 20 Oct 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88260 In a dispute over CENVAT credit, invoices marked as "carrier copy" were treated as prima facie sufficient to show that they were the duplicate copies for the transporter under Rule 52A of the Central Excise Rules, 1944, and invoices marked "duplicate for transporter" were also accepted prima facie. On that basis, the appellants established a prima facie case for waiver of pre-deposit and stay of recovery, and recovery was stayed during the pendency of the appeal. Case-Laws Central Excise Mon, 20 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88260