2003 (9) TMI 255

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....this appeal is whether the appellant was entitled to take Modvat credit of the duty shown to have been paid on the inputs on the basis of what is described as an "extra" copy of the invoice, i.e. other than original/duplicate which it issued more than six months prior to take of credit. 2. The counsel for the appellant contends that the credit was taken on the extra copy because the duplicate w....

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....t that the notice signed by the Superintendent is not valid. The contention is that sub-rule (2) of Rule 57G requires a notice to be issued by the Assistant Commissioner and this has not been done. However, this is not a case in which inputs on which credit has been taken are not unaccounted for in which situation sub-rule (2) of Rule 57G would apply. This is a case where the credit had been taken....