1998 (10) TMI 507

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....venue was argued by Shri T.A. Arunachalam, JDR. The respondents vide their letter, dated 27-6-98 desired the disposal on merits. 2. The single issue involved is whether an invoice issued in March, 94 by M/s. Indian Oil Corporation Ltd., Mathura, was the document enabling Modvat credit to be taken or not. In his order, the Assistant Commissioner held that such documents were not prescribed ei....

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.... 15/94 and, therefore, any invoice issued before that date could not called valid document for claiming Modvat. It was claimed that this invoice was not listed under the various documents prescribed under Notification 16/94 also. It was claimed that the Commissioner was wrong in going into the equity when the rules were specific as to the identity of the duty paying documents. 3. I find that....