2000 (1) TMI 353

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....thi, Exc. Officer, for the Respondents. [Order]. -  This is an appeal filed by the department against the decision of the Commissioner (Appeals), Baroda who by the impugned order had allowed the Modvat credit sought to be taken on the basis of xerox copy of the depot invoice. 2. In this case the assessees are engaged in the manufacture of cotton fabrics, man made fabrics, cotton....

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....t as per rule 57G. There is also reference made to the circular dated 5-12-1986 issued by the Board. It is also argued in the grounds of appeal that the assessee's claim that they received the inputs in question under cover of a dealers invoice could not be accepted as the credit was taken by them not on the basis of invoice but on the basis of xerox copy of duplicate invoice by making due endorse....