2006 (2) TMI 437

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....S.K. Dhanda, Consultant, for the Respondent. [Order] - Heard both sides and perused the record. 2. Revenue is in appeal challenging the grant of Modvat credit by the Commissioner (Appeals). The contention is that Modvat credit claim of the respondent was based on the photocopy of invoices. Modvat credit is not permissible against the photocopy of invoices. Learned DR relics on the ju....

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....ate copy, revenue authorities would have raised the same at the time of receipt of the duplicate copy. 4. It is clear from the order of learned Commissioner (Appeals) as well as the letter dated 23-8-1995 of the respondent that revenue's objection is not sustainable. First of all, after accepting the duplicate copies of invoices filed by the respondent without any objection by the revenue ....