1996 (8) TMI 261

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....rder]. -  Shortly put, the issue for determination in this appeal is whether Modvat credit can be taken, which is alleged as neither in accordance with Rule 57A nor 57GG. 2. The facts of the case are that the respondents herein took modvat credit on the strength of invoices issued by Ambala Depot of M/s Indian Oil Corporation (IOC). It was alleged that these invoices did not contai....

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....ies that invoices issued under Rule 52A were the valid documents for taking modvat under Rule 57A and that Modvat credit taken on the strength of such invoices is legally not disallowable. After hearing the submissions of the respondents herein, the Asstt. Collector disallowed them modvat credit whereas in appeal, the Commissioner (Appeals) allowed the respondents herein the benefit of modvat cred....

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....sence of the respondents. 5. Heard the submissions of the ld. DR, perused the records and the Rules cited and relied upon by the respondents herein. I find that it has been alleged that the invoices were not in accordance with the Rule 52A or Rule 57GG on the ground that certain particulars regarding the payment of duty by the manufacturer were not incorporated in these invoices. However, ....