1998 (1) TMI 224

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.... -  Appellant, engaged in the manufacture of confectionery items, was using sugar, plastic printed wrappers and plastic jars as inputs and claiming Modvat benefit in respect of the duty paid on the inputs. Declaration had been filed under Rule 57G of the Central Excise Rules, 1944. Show cause notice was issued objecting to the availment of Modvat on the above inputs as inadmissible on the gr....

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....voice copies in respect of Invoice Nos. 695, 931, 1106 and 1678 contained the words "Carrier Copy". 3. The use of the words "duplicate" or "carrier copy" may not be strictly in accordance with the prescribed proforma but in my opinion, the word or words used would clearly indicate that it was duplicate copy for transporter or carrier. Placing a tick mark (À) against the relevant words....