1997 (6) TMI 173

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r]. -  In this case, credit of Rs. 30,400/- has been disallowed by the department on the ground that it was availed on the strength of the original invoice issued by trader in terms of Rule 57GG while in terms of Rule 57A, credit can only be availed on the strength of invoice marked duplicate for transporters. 2.  The learned Counsel Shri K.K. Anand submits that the requirement of invo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ounsel is correct in submitting that the requirement of invoice issued by a trader being marked as `duplicate for transporter' was introduced in Rule 57GG only with effect from 19-1-1995 even though the requirement existed in terms of Rule 57A for invoices issued by manufacturers. In this case, the invoice has been issued by the trader before the concept of Rule 57GG has been borrowed by following....