1998 (4) TMI 333

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.... Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Ld. Consultant, Shri B.N. Chattopadhyay prays for waiver of pre-deposit and stay of recovery of Rs. 75,40,634/- demanded by way of reversal of Modvat credit on the ground that receipt of the MS sheets was not covered by invoices issued under Rule 52A. The goods were received according to the department by several trucks. T....

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....a short distance from the railway siding to the appellant's factory does not require the re-issuing of an invoice for the purpose of taking the Modvat credit. He, therefore, submits that the impugned order is not correct in law and on facts. There is no separate procedure prescribed by the Board of this purpose. Hence no violation was taken place. He, therefore, prays for allowing the Stay Petitio....