1998 (10) TMI 136

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....ve, for the Respondents. [Order]. - This case was posted for admission, but was taken up for final disposal after hearing both sides. 2. The assessees took credit on a dealer's invoice. Verification showed that the goods were received by the dealer from the manufacturer on original copy of the invoice. After issuing a show cause notice, the Assistant Commissioner disallowed the credit tak....

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....er on the original copy of the invoice in case of loss on duplicate copy. Before the introduction of this sub-rule, this facility was extended by executing instructions. 4. The law laid down in the case of goods being received by a manufacturer from a manufacturer would apply to goods being received by a manufacturer from a trader. 5. The Commissioner has relied upon such case law. 6.....