2009 (11) TMI 789

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....ndent. ORDER Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby credit of duty paid on the goods was disallowed on the ground that the credit was availed on the original copy of invoice whereas the duplicate copy of invoice is valid duty paying document for the purpose of taking credit. 3. The contention of Appellant is that the credit was availed durin....

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.... No. 31/2000-C.E. dated 31-3-2000 and the condition that the duplicate copy of invoice to be used for taking credit under Rule 57G was omitted. The contention is that as during the period in dispute i.e. from December, 2001 to April, 2002, the invoice issued by the manufacturer was valid duty paying document for taking credit therefore the denial of credit on the basis of the earlier Rules which w....

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....ring the period in dispute. The period in dispute is December, 2001 to April, 2002 whereby as per the CENVAT Credit Rules, 2001 the CENVAT Credit can be availed on the basis of invoice issued by the manufacturer. As during the period in dispute the invoice is valid duty paying document therefore Appellants are entitled for the credit. Reliance of Revenue on the decision in the case of Vandana Ener....