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2009 (1) TMI 176 - HC - Central ExciseCenvat Credit (MODVAT) on Carbon copy of Challan / Invoice - There is no provision for granting Modvat credit on the basis of a carbon copy - The contention of the counsel for the assessee that carbon copy has been properly verified and defaced does not impress the court as in the present case adjudication has to be only on the question of law - Moreover, laying down a blanket principle permitting Modvat credit on carbon copy may result into setting up of false claims - On such a principle the possibility of availing Modvat credit by many persons against one transaction would not be ruled out which will be highly damaging to the revenue – Modvat Credit is not allowed on carbon copy
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