1999 (5) TMI 138

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....n, JDR, for the Respondents. [Order]. -  Both these appeals are from the same appellant raising same question of facts, hence they are taken up together for disposal, as per law. 2. Appeal No. E/2388/97 arises from Order-in-Appeal No. 307/97, dated 29-7-1997 passed by the Commissioner (Appeals), Bangalore on the ground that the invoices on which Modvat credit has been taken have....

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....isation of lubricating oil for power generation which in turn is used for production of the final product. He submits that this issue has been covered in favour of the appellants in terms of the Tribunal judgment rendered in the case of Rathi Alloys and Steel Limited v. C.C.E. as reported in 1997 (93) E.L.T. 594 and that of Oriental Carbon & Chemicals Ltd. as reported in 1998 (102) E.L.T. 321 and ....

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....ed only for verification as to whether the invoices contain any indication to show that the particular copies had been issued to transporter or were intended for the transporter or carrier. 4. Heard learned JDR Shri S. Kannan, who reiterated the departmental view and the findings given by both the authorities. 5. On a careful consideration of the submissions, I notice that the issu....

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....ellants own case has restricted the remand only to the extent of verifying all the invoices to see as to whether they contain any indication to show that the particular copies had been issued to transporter or were intended for the transporter or carrier vide para 8 of the order in the appellants own case cited supra. In that view of the matter, the aspect on verification of invoices to the extent....