2001 (12) TMI 725

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....erma, DR, for the Respondent. [Order]. - In the impugned order, the Commissioner (Appeals) held that, "The findings of the adjudicating officer is upheld because the appellant's contention that pre-authentication of the invoices and non-availability of the invoice number and other particulars of the supplier's invoice are merely procedural requirements and can, therefore, be waived is not su....

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....ellants asking them to explain as to why Modvat credit should not be disallowed in respect of this type of invoices and why a penalty should not be imposed. 3. Arguing the case for the appellants, Shri K.K. Anand, ld. Advocate submits that the first issue is that the invoices were not pre-authenticated. He submits that the issue of pre-authentication of invoices was examined by this Tribun....

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....ed in their favour. He submits that the second issue is regarding taking Modvat credit on the original copy of the invoices. He submits that this issue was also examined by the Larger Bench of this Tribunal in the case of M/s. Satyen Dyes reported in 2001 (134) E.L.T. 655 (Tribunal-LB) = 2001 (47) RLT 669 in which the Tribunal held that before 19-1-95 there was no requirement in law that Modvat cr....

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....that the issues of pre-authentication and taking Modvat credit on the original copy of the invoices have been finally settled by the decision of the Tribunal as indicated by the ld. Counsel for the appellants. Needless to say that before 19-1-95 there was no requirement of taking credit on any particular copy of the invoice. The Rule, as it then was, required only that Modvat credit could be taken....