1998 (8) TMI 294

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.... for the Respondent. [Order]. -  Briefly stated the facts of the case are as follows : 2. The appellants herein availed Modvat credit amounting to Rs. 19,301.35 on the strength of Invoice No. 431, dated 8-11-1995 issued by the manufacturer of the goods. Taking of credit on this Invoice was challenged by the Revenue on the ground that it does not show payment of duty and therefor....

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....he Lower Appellate Authority as well. For the same reason as given by the adjudicating authority, the appellate authority has disallowed the Modvat credit. Hence this appeal before the Tribunal. 3. Ld. Advocate has submitted that the invoice on which basis the Modvat credit has been taken shows the endorsement regarding payment of duty as mentioned above. I am afraid that this plea will no....