1997 (12) TMI 344

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....astava, JDR, for the Respondent. [Order]. - This is an appeal against the order of Commissioner of Appeals, Allahabad dated 31-12-1996. 2. Ld. Counsel stated that the appellants are manufacturers of electric transformers. They had opted to avail Modvat facility and maintained proper records. They had received one consignment of declared input of D.P.C. Aluminium Wire from M/s. Arihan....

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....invoice as required and the benefit cannot be denied merely because the transporter's copy was not ticked. Furthermore the original copy was also presented before the A.C. and this fact has been accepted by him. There is no denial of the fact that the inputs received were duty paid and were used in the manufacture of final product. In the circumstances they should have accepted their contention. ....

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....priate to deny benefit and impose penalty in such circumstances particularly where there was no reason to doubt the bona fides. In this case the duplicate said to have been checked by the Sales Tax Department in transit as well as the original invoice was produced. Therefore it was possible for the authorities to cross-check with the sales tax authorities if necessary or to make enquiries with the....