TaxTMI 
TaxTMI 
1997 (3) TMI 300
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....r authorities have denied the benefit of Modvat credit in respect of four invoices as under : - (1) Invoice No. 50, dated 31-3-1995 - Modvat credit was denied to the appellants on the ground of duplicate hand-written after making cutting on the word quadruplicate already printed on the invoice. (2) Invoice No. 39, dated 17-4-1995 - Modvat credit was denied on the ground that credit tak....
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.... that this invoice was dated 25-8-1995 ; that at that time, there was no requirement of specifying the invoice as original, duplicate or quadruplicate. He submits that specification of the invoice of the original, duplicate etc. came into existence only w.e.f. 19-1-1995 under Notification No. 2/95-C.E. He submits that since invoice was issued before coming into force of Notification No. 2/95, ther....
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....voice became the document recognisable as evidence of payment of duty; that the Rule provides that the invoice number should be printed on the invoice. Reiterating the findings of the lower authorities, the ld. DR submits that duty has been rightly demanded after disallowing Modvat credit. 5. Heard the submissions of both sides. Ld. Counsel did not press the denial of Modvat credit of Rs. 34....
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.... Rs. 5850/-. 7. Insofar as Invoice No. 96, dated 25-8-1994 is concerned, I find that this invoice was issued much before the issue of Notification No. 2/95, dated 19-1-1995. Therefore, it was not necessary that the duplicate word should figure on the invoice. In the circumstances, I hold that Modvat was rightly taken by the appellants and therefore, the order denying the Modvat credit amount....