2002 (4) TMI 133

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.... Department, Modvat credit is not admissible since the party has taken credit on the Photostat copy of the authenticated invoice. 2. He said that during the relevant period, the party was entitled to take Modvat credit on authenticated copy in case original copy was lost. This factual position has been properly analysed by the Assistant Commissioner while allowing the Modvat credit. Being not s....

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....de Notice in question referred to supra has not been referred to in the impugned order. Therefore, in the interests of justice we are inclined to think that the impugned order has to be set aside and the matter remanded to the learned Collector (Appeals) for consideration of the issue in the light of the Trade Notice, the earlier Board's instructions etc. in accordance with law. We also note that ....