1998 (6) TMI 333

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.... for the Respondent. [Order]. - The Appellants have filed the captioned Appeal, accompanied by a Stay Petition, being aggrieved by the Order of the ld. Commissioner Appeals, holding that Modvat credit can be taken on the Transporter's Copy (Duplicate) as provided under Rule 52A. 2. The facts of the case in brief are that the Appellants are engaged in the manufacture of Gears and Shaf....

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.... is a simple one, it was decided to decide the appeal itself after dispensing with pre-deposit. 4. Shri P.M. Panwar, the ld. Consultant, appearing for the Appellants submits that the invoices were required to be marked as 'Original', 'Duplicate', 'Triplicate' etc. only with effect from 19-1-1995. He submits that before that, there was no requirement of taking credit on any particular copy ....

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....nt for availing the Modvat credit." This clarification was given for Notification Nos. 33/94 and 34/94, dated 4-7-1994. The ld. Consultant submits that the position becomes more clear with the issue of the aforesaid notices by various Collectorates which in most unambiguous terms says that Modvat credit can be taken on the strength of the original invoices. 5. He submits that when Notifica....

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.... The ld. DR submits that the assessee did not submit duplicate invoice even during the course of hearing and, therefore, Modvat credit has correctly been denied. 8. Heard the submissions of both sides. On careful consideration of the submissions made, I find that Registration of Dealers was introduced with effect from 4-7-1994. The registration of the Dealers who supplied the inputs t....