2005 (8) TMI 455

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..... h has been filed against the impugned order-in-appeal, the issue relates to the denial of the Modvat credit of Rs. 64,925/- with penalty of Rs. 10,000/- to the appellants. 2.The credit has been denied on the ground that the appellants had availed the credit on the photocopy and extra copy of the invoices issued by SAIL and Bharat Petroleum Corporation Ltd., both Government of India Undertakings .....

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..... the duplicate and original copies of the invoices in question, the appellants even lodged the police report. They also intimated this fact to the Department and sought permission for taking the credit on the photocopy and additional copy of the invoices. From the record, it is also evident that the duty paid character and actual receipt of the goods by the appellants was verified from the Range Ci .....

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