1997 (1) TMI 332

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....dvocate, for the Respondent. [Order]. -  This is an appeal filed by the appellant Commissioner challenging the Order-in-Appeal No. 116/JSR/93, dated 30-12-1993 passed by the Commissioner of Central Excise (Appeals), Calcutta vide which he has allowed the appeal filed by the respondent company, M/s. Bihar Foundry & Casting Ltd. The appeal has been allowed by the Commissioner (Appeals) on....

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....that the documents in question are not the proper documents for the purposes of allowing the Modvat credit. 2. Appearing on behalf of the respondents, Shri M.S. Dey, learned Advocate has contended that this is only a technical objection taken by the Department and the Modvat credit should not be denied on the basis of the same. 3. I have gone through the order passed by the Commiss....