TaxTMI 
TaxTMI 
1998 (3) TMI 236
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....hri A.M. Tilak, JDR, for the Respondent. [Order]. - As the issue involved in the instant case lie in a narrow compass, the appeal was taken up for hearing after allowing the stay petition unconditionally and the matter was remanded to the originally adjudicating authorities. Decision was pronounced in the open Court. Reasons for the same are being recorded as under. 2. Modvat c....
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....-II, Udaipur produced the original (white) copy of the despatch advice for verification but credit under Rule 57G is admissible only on duplicate copy for transporter, which ought to have been of pink colour as has been indicated on right hand top cover of the document." 3. Referring to the above, learned Advocate submits that the credit has not been allowed on the basis of the original in....
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.... minor procedural variations. He prayed for allowing the appeal. 4. Countering the arguments Shri A.M. Tilak, learned JDR submits that the appellant had originally claimed the Modvat credit on the basis of the 6th copy of the invoice which cannot be considered to be a valid Modvatable document. The original invoice subsequently produced by the appellant has been rightly rejected by the Ass....
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....nditions and that there is no misuse of the Modvat Provisions. If the Modvat credit is otherwise available to the appellant, the same should not be denied only on the ground that the credit is being claimed on the basis of original in spite of duplicate copies. Reliance placed by the learned representative of the appellant on the case of M/s. Bharat Ispat (supra) is appropriate. However, as the or....