ORDER
R. Jayaraman, Member (T)
1. After hearing the arguments from both the sides, we have taken up the appeal itself for disposal, granting waiver of pre-deposit. In the impugned order of the lower authorities, Modvat credit has been denied in respect of inputs received under two invoices from M/s. Godrej-GE Appliances Ltd. only on the ground that instead of duplicate copy of the invoice, which is the permitted document for taking Modvat credit, the appellants have taken credit on the basis of triplicate and original copy of the invoice, which are not meant for transport of the goods. We have perused the copies of the invoice and we also take note of the fact that clearance of goods under invoice instead of gate-pass was introduced from 1-4-1994. These two invoices are dated 28-4-1994. During the initial period, on the basis of representation from the assessee, the Board had given certain relaxation vide Baroda Commissionerate Trade Notice No. 41/94, dated 4-4-1994. On perusal of the copy of the invoice, we find the gate-passes have been suitably converted into invoices and they have struck of ‘triplicate’ and ‘original’ and underneath that, the manufacturers have indicated that these are valid for transport. Accordingly, they have used these invoices for transport of the goods. Viewed in the context of the relaxation granted by the Board in the initial stage of introduction of invoice for clearance of the goods, these invoices, which were actually used for the transport of the inputs could not be dismissed for the purpose of availing Modvat credit. It is also not the case of the department that the inputs have not been received from the said manufacturer. It is also not the case of the department that the very same inputs covered by the invoices have gone somewhere else, other than the appellant. In the circumstances, the lower authorities appear to have taken a highly-technical view, while disallowing the Modvat credit. We, therefore, allow the appeal with the directions to restore credit covered by these two invoices. In view of the disposal of the appeal itself, stay petition does not survive for separate consideration.