2007 (1) TMI 434

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.... DR, for the Respondent. [Order]. - This appeal is filed by the appellant against inadmissibility of Modvat credit of Rs. 33,674/- on the ground that the credit has been availed on the basis of quadruplicate copy of the invoices. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of M.S. rounds classifiable under Chapter heading 72 of ....

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....e by their signature marked on "duplicate for Transporter". He submits that in this case, there is no dispute that duty paid goods were received by the appellants and used in the manufacture of final products and the mistakes in the duty paying, documents were rectified by the dealer and therefore, there is no scope to deny the Modvat credit. He relied upon the following case laws :- 1. &n....

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....strength of duplicate copy of the invoice and in this case, they availed on the basis of the quadruplicate copy and, therefore, the lower authorities rightly denied the credit. 5. After hearing both sides and on perusal of the record, I find that the registered dealer corrected the invoices by cutting the word "quadruplicate" and written "duplicate for Transporter" with their signature. Th....