2005 (11) TMI 349

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....nt. Shri Bipin Verma, JDR, for the Respondent. [Order]. - M/s. Sharda Forging & Stamping Pvt. Ltd., appellants, are engaged in the manufacture of goods falling under Chapter 72 of the Central Excise Tariff Act, 1985 claiming Modvat credit/CENVAT credit on inputs and capital goods. They claimed credit on certain inputs in respect of which they received a show cause notice proposing denial ....

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....y of invoice issued by a dealer in white colour, instead of in pink colour - rightly denied by the lower authorities. 3. Being aggrieved, the appellants have approached the Tribunal. The learned Advocate for the appellants produces a copy of the letter dated 27th August, 1999 addressed to the Asstt. Commissioner of Central Excise, Division-I, by RINL (their supplier) pointing out the reaso....

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....lour of the invoice, but also the nature of the invoice, whether it is triplicate or duplicate. This is mainly because the invoice bears over-writing by way of a rubber stamp which indicates that it is a duplicate invoice and the colour remains yellow i.e. the colour of the triplicate invoice. 5. Further the learned Advocate refers to the case of Indian Polytex Pvt. Ltd. v. CCE, Jaipur, 20....

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.... decision in the case of Mysore Cements Ltd. v. CCE, 1999 (111) E.L.T. 896 (T), which had accepted the supplier's letter confirming embossing of 'duplicate' on invoices by them. Lastly, the learned Advocate refers to the case of Polyester Processors, 2003 (162) E.L.T. 230 (T) = 2003 (58) RLT 350 (CEGAT-Mum), in which it has been held that the matter be referred to the Larger Bench for consideratio....