2003 (7) TMI 113

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....(Appeals), Chennai rejecting the claim of the appellants to take Modvat credit on the basis of the supplementary invoice issued under Rule 52A. He has noted that this document was included as an eligible document only by Notification No. 51/2000-C.E. (N.T.), dated 29-8-2000 and prior to this date, only the invoice issued under Rule 52A was a document for availment of Modvat credit. 2. Appearing o....

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....e is entitled to avail additional credit in respect of the additional duty paid on the inputs. Notification 51/2000-C.E. (N.T.) had been issued under Rule 57E, therefore, the cited judgment would apply to this case. 3. Appearing for the Revenue, ld. DR Shri P. Devaludu, opposes the prayer of the ld. Counsel and submits that the notification does not have a retrospective effect and therefore, the ....