2000 (2) TMI 118

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....ident]. - This appeal has been placed before the Larger Bench because one of the issues raised therein is whether the original invoice is a proper document on the basis of which Modvat credit could be claimed by the manufacturer. As per Rule 57G(2A), a manufacturer can take credit of the inputs received in the factory on the basis of the original invoice if he satisfies the Assistant Commissioner ....