1999 (9) TMI 676

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.... JDR, for the Respondent. [Order]. - This matter relates to the availment of Modvat credit by the appellants on the original copy of two invoices bearing Nos. 165581 and 165582 both dated 20-6-1997 issued by M/s. Reliance Industries Ltd., Surat. The appellants pleaded before the Assistant Commissioner of Central Excise, Ludhiana Division that the duplicate for transporter copy of these invoi....

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....he Commissioner (Appeals) Chandigarh dismissed the appeal of the party upholding the order passed by the original authority. 2. I have heard Shri N.K. Thaman, Advocate for the appellants and Shri V.M. Udhoji, JDR for the respondants. It is contended by ld. Advocate for the appellants that though it is true that the Modvat credit on the original copy of the invoice can be availed subject to....

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....ceable. The ld. Advocate for the appellants submitted that given the opportunity, his clients would be in a position to satisfy the Assistant Commissioner with regard to the receipt of the goods covered by the impugned invoices and their use in the manufacture of the final products. Consequently, I set aside the order passed by the lower appellate authority and remand the matter to the original au....