TaxTMI 
TaxTMI 
1997 (11) TMI 201
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....h, Advocate, for the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the grant of Modvat credit in respect of goods which were received under the cover of invoices which did not indicate whether the same was in the case of the original or duplicate or triplicate or quadruplicate or an extra copy. A perusal of the orders of the authorities bel....
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....rd to receipt of duty paid inputs in their factory and their use in the production process. Accordingly, all the appeals are remanded to the lower authority for considering the evidence appellants may like to provide, in this regard. 2. The learned JDR for the department has pleaded that by allowing the benefit of Modvat credit against the extra copy of the invoice, the revenue's interest ....
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.... Modvat credit. 3. The learned Advocate for the respondents has pleaded that the order passed is only a remand order and the Commissioner has only directed for a verification of the duty paid nature of the goods and only in that event, he has ordered for the grant of Modvat credit. He has pleaded that the Tribunal has been taking liberal view in respect of such omissions and has sought for....
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....be denied the substantive benefit. We observe that the benefit has to be allowed subject to the fulfilment of the conditions and in the event where there is a substantive compliance with the requirements of the rules, including the requirement of the production of the notified document credit should be allowed. In the present case, there is no plea before us, nor we find it in the narration of fac....