2007 (1) TMI 436

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..... s none appeared on behalf of the appellants despite notice. 2. The appellant filed this appeal against the denial of credit of Rs. 2,21,974/- and Rs. 3,01,423/-. The credit of Rs. 2,21,794/- was denied on the ground that the invoices on the strength of which the credit has been taken, were marked as customers copy whereas the transporter's copy of invoice was valid duty paying document for M .....

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..... in the duty paying documents and this amendment is available to the pending cases also. In the present case, the Revenue is not disputing the payment of duty on the inputs and there use in the manufacture of final product. In view of the amendment to Rule 57G of Central Excise Rules, and in view of the fact that the period in dispute is 1994 whereas the invoice system was introduced in March, 199 .....

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