2004 (10) TMI 136

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....spect of input. The ground for denial was that the credit was taken based on the original copy of the invoice and not the duplicate copy. 2. The defence of the appellant is several fold. The very first is that untill 19-1-95, duplicate copy had not been prescribed as the transport copy and this Tribunal has held in several cases that prior to 19-1-95, credit could not be denied on the ground that....