2006 (8) TMI 463

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.....  This appeal is directed against order in appeal dated 19th April, 2004 which upheld the order in original that denied Modvat credit to the appellant. None appeared for the appellant but there is an intimation to decide the matter on merit. 2. Heard the learned DR and perused the records. I find that the issue involved in this case is in a very narrow compass. The appellant availed Mod .....

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..... ied upon Trade Notice No. 69/94 dated 7-9-94 which was issued under the authority of principal (PC) letter dated 24-8-94 which reads as under :- ISSUE CLARIFICATION "Whether it is essential that the invoices should be prepared in number of copies and one should mark the copy as "Original", "Duplicate", and "Triplicate" etc. Further whether any particular copy only should be sent to the customer .....

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..... voices. Since, there is no dispute regarding the receipt of the input and consumption thereof and duty paid character, I find that denial of Modvat credit to the appellant on these invoices is contrary to the provisions of law. 6. Accordingly, the impugned order is set aside and appeal allowed with consequential relief, if any. (Dictated and pronounced in the open court)
Case laws, Deci .....

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