1994 (10) TMI 190

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.... - This is an appeal directed against the order in appeal No. PCJ-126/B. III/94 [F. No. V-2(39 & 48) B. III/93], dated 8-3-1994, rejecting the appellants' appeal. 2. The facts of the case are that the appellants took modvat credit of duty paid on the inputs under 2 Gate Passes which were cleared originally to M/s. United Pulp and Paper Mills in their godown at Chandigarh. On a perusal of t....

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....nt, however, contends that endorsements are not dated and invoice particulars are also not given even for verification. In the circumstances, at this point of time, the Department could not make necessary investigation, which is called for in terms of the Tribunal's order in the case of S.B.S. Organics P. Ltd. relied upon by the appellants. 4. After hearing both the sides, I find that in the....