1997 (11) TMI 320

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....i A.M. Tilak, JDR, for the Respondents. [Order]. -  In the above two cases which arise out of a common order passed by the Commissioner of Central Excises (Appeals), New Delhi, total credit of a sum of Rs. 1,95,454.14 has been denied for 3 reasons : 1. Credit taken on some invoices has been denied on the ground that the invoice has been issued from a different address than that ....

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....horities. This being a minor lapse it cannot deprive the assessees from their substantive right to avail Modvat credit. A perusal of the invoice also shows that the particulars regarding the manufacturers' invoice has also been shown and, therefore, credit could not have been denied on this ground. In respect of the requirement of registration, as rightly pointed out by the learned Consultant, the....