1997 (12) TMI 405

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....pondent [Order]. - This is an appeal against the order of Commissioner (A), Allahabad dated 31-12-1996. 2. Ld. Counsel stated that the appellants are manufacturers of electric transformers. They had opted to avail Modvat facility and maintained proper records. In the instant case they received two consignments of inputs under the cover of Invoice No. IE/043, dated 5-6-1995 and 145, dated ....

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....d 6-12-1995. In spite of it, the present show cause notice was issued proposing denial of Modvat credit and the A.C. confirmed the demand and imposed penalty and the Commissioner (A) confirmed the AC's order; hence the petition. It was submitted that they had explained the matter and submitted the proof of transport of the goods and their receipt in the factory and the goods had been utilised as p....