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2010 (1) TMI 256 - HC - Central ExciseCenvat Credit- the applicant claimed the Modvat credit on the basis of original copies of invoices under Rules 57-G of the Central Excise Rules. The said Modvat credit has been disallowed on the ground that under Rules 52A and 57G (2A) of the Rules, the Modvat credit could be claimed on the basis of the duplicate copy of invoice and not on the basis of the original invoice and therefore, the claim of Modvat credit was in violation of Rule 52A and Rule 57G of the Rules. Asstt. Commissioner has further held that the applicant has wrongly availed the benefit of Rule 57G(2A) of the Rules and despite sufficient time was given to the assessee to pro duce duty paying documents but the same was not produced. Tribunal has refused to entertain the plea taken by the applicant on the ground that no such plea has been taken by the assessee before the Assistant Commissioner. Held that- We do not see any error in the view taken by the Tribunal in refusing to entertain such plea. In such circumstances, we do not see that any substantial question of law which is sought to be considered by this Court arises from the order of the Tribunal. The reference is, accordingly, dismissed.
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