2001 (8) TMI 655

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.... Dubey, JDR, for the Respondent. [Order]. - The dispute in the present case is on two grounds. One, the appellant took modvat credit on inputs based on the original copy of invoices since the duplicate copies had been lost, during the period October, 1994. This was, however, done without the permission of the Assistant Commissioner. Accordingly, it was considered a violation of Rule 57G and ....

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....storage of the goods and therefore, the polyurethane sheet constituted capital goods. In this context, he referred to the decision of this Tribunal in the case of Jawahar Mills Ltd. v. CCE, Coimbatore reported in 1999 (108) E.L.T. 47, in particular para 39. 3. The learned DR has pointed out that the position relating to taking of modvat credit based on copies of invoice other than duplicat....