2000 (12) TMI 572

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..... Shri Gopal Prasad, Advocate, for the Respondent. [Order]. - In these two appeals - one filed by M/s. Mahavir Aluminium Ltd., and the other filed by Revenue the issue involved is whether the Modvat credit of the duty paid on inputs is available to the assessee. 2. Shri Gopal Prasad, ld. Advocate, submitted that the assessee is not pressing against the denial of Modvat credit of t....

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.... the duty paid nature of the inputs. He, further, mentioned that these invoices were issued by NALCO in the month of April, 1994 only when the invoice procedure was just introduced in place of gate passes; that their dealer did mention the invoice No. and date of invoices issued by NALCO but wrongly mentioned No. and date of commercial invoice which should not affect the availment of Modvat credit....

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.... of Rule 57G, the credit could be availed of only if the inputs are received in the factory under the cover of an invoice; that duplicate copy of the invoices issued under Rule 52A is prescribed as duty paying document; that the assessee had only submitted the photocopy of the invoices and as such legal requirement has not been complied with. 4. We have considered the submissions of both t....

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....credit in respect of Furnace Oil, the impugned Order is upheld to that extent. In respect of appeal filed by the Revenue, the ld. Advocate for the assessee has submitted the letter dated 4-7-94 under which RT12 Return for the month of June, 1994 was submitted by them to the Department. A perusal of this letter shows that original duty paying documents were enclosed along with the RT12 Return as pe....