https://www.taxtmi.com/caselaws?id=54411 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the respondents, allowing Modvat credit based on the original invoice instead of the duplicate copy. The Tribunal emphasized the equality of treatment between original and duplicate documents for credit allowance, citing legal precedents and the High Court's decision. The ruling clarified that denying credit based on the original document when permissible for a duplicate copy lacked justification. The decision underscored the importance of consistency in interpretation and adherence to legal precedents in such matters, setting a clear precedent for future cases. en-us Tue, 08 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 09:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54411 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the respondents, allowing Modvat credit based on the original invoice instead of the duplicate copy. The Tribunal emphasized the equality of treatment between original and duplicate documents for credit allowance, citing legal precedents and the High Court's decision. The ruling clarified that denying credit based on the original document when permissible for a duplicate copy lacked justification. The decision underscored the importance of consistency in interpretation and adherence to legal precedents in such matters, setting a clear precedent for future cases. Case-Laws Central Excise Tue, 08 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54411