1996 (8) TMI 249

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....ilania, JDR, for the Respondents. [Order]. -  This is an appeal against the order dated 23-2-1996 passed by the Commissioner of Central Excise (Appeals), New Delhi relating to denial to Modvat Rs. 16,875.00 to the appellants, herein, by the Assistant Commissioner of Central Excise, MOD III, New Delhi on the ground that the invoice from the manufacturer's depot under which the appellants....

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....Notification No. 15/94. The Board, with a view to resolve difficulty arising out of the budgetary changes in 1994-96 relating to the acceptance of invoice as proper document for the purpose of Modvat credit and the issue of Notification No. 15/94 has prescribed in the invoice document issued against gate pass for the period 1-4-1994 to 11-5-1994 by, inter alia, a manufacturer from his depot as val....