1997 (12) TMI 439

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....e, for the Appellant. [Order]. - These appeals have been filed by M/s. Kamakhiya Steels (P) Ltd., Malanpur (hereinafter referred to as the Appellant) against Order-in-Original No. 53/CEx/Demand/AC/95, dated 13-11-1995 & 12/CEx/ Demand/Adj./95, dated 24-11-1995 (hereinafter referred to as the impugned order) passed by the Asstt. Commissioner, Central Excise, Gwalior (hereinafter referred to a....

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.... which an application was submitted for granting permission to A.C., Gwalior. It was also contended that since the original copy of the invoice contains all the relevant particulars and was a valid document for taking credit. However, subsequently they have also submitted duplicate copy of the invoice which was not marked as duplicate but "for check post" as per the existing practice of the suppli....

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....t been disputed. In this case, the important point is that the invoices on which credits have been taken were issued on 28-3-1994 when there was no such con- dition for availing credit on `Duplicate copy'. In any case, since the necessary certificate of payment of duty was given by the SAIL on the goods covered by the challan-cum-invoices, the requirement has been met and they can be treat-ed as a....