2007 (2) TMI 475

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....- Heard both sides. 2. I have perused the impugned order passed on 12-11-2003. The Notification No. 16/94, dated 30-3-1994 has introduced invoice system for availment of modvat credit. However, the prevailing practice of availing modvat credit on GP 1 was allowed to be utilized till 30-6-1994. There after it is further extended till 31-12-1994 by Notification No. 30/94, dated 29-6-1994. Th....