Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2008 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 323 - HC - Central ExciseModvat / Cenvat Credit – Colours of Invoices – Duty paying documents – tribunal allowed modvat credit on the basis of an invoice which was not ‘duplicate for transporter’ copy of the invoice as prescribed under provision of Rule 52A read with Rule 57G of the Central Excise Rules, 1944 for taking modvat credit – held that the rule specifically provides that the invoices should be in different colours and each invoice should be marked separately for the buyer, transporter, Excise and assessee. The purpose behind this is to ensure that for the same transaction the assessee does not claim credit more than once. Therefore, the Assessing Officer in both the cases was absolutely right in holding that if the assessee does not comply with the provisions of the Act and Rules, he cannot take the benefit of the same.
|