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<h1>Appeal for Modvat Credit on Steel Bars Dismissed Due to Invalid Invoices</h1> <h3>AGRO AUTO FORGINGS PVT. LTD. Versus COMMISSIONER OF C. EX., VADODARA</h3> AGRO AUTO FORGINGS PVT. LTD. Versus COMMISSIONER OF C. EX., VADODARA - 2004 (178) E.L.T. 482 (Tri. - Mumbai) The appellate tribunal rejected the appeal by the appellants seeking Modvat credit on steel bars due to invalid invoices showing a different consignee, leading to denial of credit. The appeal was dismissed as duty paying documents did not align with the appellants' claim.