- (1.) Heard Sri Amit Mahajan, learned counsel for the appellant and Sri A.P. Mathur, learned counsel for the respondent-assessee.
(2.) The appeal was admitted on the following substantial question of law: 'Whether on the facts and circumstances, the modvat credit can be taken on the basis of the photo-stat copy of BOE?'
(3.) The submission of learned counsel for the appellant is that modvat credit was wrongly allowed by the impugned order of the Tribunal on the basis of photo copy of the original invoice/triplicate copy of bill of entry. He submits that in view of the provisions of Rule 57G (3) of the Central Excise Rules 1944 (hereinafter referred to as the Rules), modvat credit was not admissible to the respondent.;