2002 (6) TMI 367

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....]. -  In this appeal filed by M/s. Happy Forgings Ltd. issue involved is whether Modvat credit is available to them on the strength of invoice wherein words "Quadruplicate for Assessee" have been erased and "Duplicate for transporter" have been written by hand. 2. Shri Balbir Singh, learned Advocate, submitted that the Appellants had purchased Billets from M/s. Vardhman Special Steel u....

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.... writing by hand. The learned Advocate, further, submitted that the fact that the printed words quadruplicate has not been completely erased and only scored out goes to show the bona fide of the supplier and as such the Modvat credit cannot be denied to them. He, further, submitted that the Asstt. Commissioner had imposed a penalty of Rs. 5000/- only under the Adjudication Order No. 3/96, dated 12....

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.... disputed by the Appellants that the invoices on the strength of which Modvat credit was availed of were quadruplicate copies. The word "Quadruplicate" was scored out and the words "duplicate for transporter" were mentioned by hand. The explanation given by the supplier of the goods is not acceptable as the invoices were required to be issued in quadruplicate. Their explanation that as the origina....