2006 (8) TMI 463

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....DR, for the Respondent. [Order]. -  This appeal is directed against order in appeal dated 19th April, 2004 which upheld the order in original that denied Modvat credit to the appellant. None appeared for the appellant but there is an intimation to decide the matter on merit. 2. Heard the learned DR and perused the records. I find that the issue involved in this case is in a very....

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....osition. I find that the appellant had relied upon Trade Notice No. 69/94 dated 7-9-94 which was issued under the authority of principal (PC) letter dated 24-8-94 which reads as under :- ISSUE CLARIFICATION "Whether it is essential that the invoices should be prepared in number of copies and one should mark the copy as "Original", "Duplicate", and "Triplicate" etc. Further whether any par....