Nahar Spinning Mills Ltd. vs Commr. Of Central Excise on 1 August, 1997
The Commissioner of Central Excise (Appeals) had referred to the Tribunal's decision in the case of Nahar Spinning Mills Ltd. v. CCE, Indore 1997 (73) ECR 632 (Tribunal) wherein the Tribunal had observed that the failure to mark the words "duplicate for transporters" on the duplicate copy of the invoices was not a sufficient reason to deny the modvat credit.