2002 (5) TMI 685

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....er]. - After dispensing with the condition of pre-deposit of duty and penalty I take up the appeal itself inasmuch as the issue lies in a narrow compass. 2. Modvat credit has been denied to the appellant on the ground that the invoice on the basis of which the same has been taken as the carbon signatures of the input supplier instead of having the original signatures. Originally after issu....

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....e is no dispute as regards the duty paid character of the inputs, their receipt in the appellants' factory and their utilisation in the manufacture of the final product. The appellants have also produced the relevant invoices before the authorities. The only objection which the Revenue has found with the invoices is that the same do not contain original signatures instead, the same being the carbo....