1999 (11) TMI 179

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....R, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty amount of Rs. 2,10,298.00, I take up the appeal itself with the consent of both sides. 2. The short point involved in the present appeal is that the appellant firm has taken the Modvat credit on the basis of the original copy issued by the stockyard of SAIL during the period from April, 1995 ....

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....ies below was neither justified nor warranted. 3. Countering the arguments, Shri R.K. Roy, learned JDR submits that the Modvat credit can be taken only on the basis of duplicate for the transporters. It is in the case of loss of duplicate that the same can be extended to the assessees on the basis of the original copies. As in the instant case, no duplicate copies were admittedly issued by....