1999 (3) TMI 161

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., JDRs, for the Respondent. [Order]. -  In this appeal the issue agitated is about denial of Modvat credit on the strength of invoices not indicating the PLA entry number and again denial of Modvat credit on the strength of extra copy of invoice. 2. The facts of the case are that the appellants are manufacturers of paints, enamels and varnish and were enjoying the benefits of credit ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nst which the duty amount was debited in the PLA was not indicated. Modvat credit scheme envisages taking credit of duty paid on inputs. Therefore, the payment of duty becomes important and relevant and unless there is conclusive proof that the duty is paid on the inputs by a debit entry in the PLA or any other means, credit of duty cannot be taken. I have also perused the contention of the appell....