2003 (11) TMI 233

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....ommissioner denying Modvat credit of the duty paid on the inputs that it received. 2. I have heard the representative of the appellant and the departmental representative. 3. The first ground for denial relates to invoices in which they were duplicate and intended for transporters was put by rubber stamp marking. The Commissioner has held that since the invoices did not contain these particu....

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....es which bore upon them handwritten serial numbers. The Larger Bench of the Tribunal has held in CCE v. Satyan Dyeing, 2001 (134) E.L.T. 655 that credit cannot be denied in such case if the proper officer is satisfied that the goods are duty paid, have been received and used by the appellant in or in relation to the manufacture of final product and "there is no chance of the invoice being misused"....