1999 (5) TMI 144

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..... Ghosh, JDR, for the Respondent. [Order]. - The present appeal is against the orders of the authorities below vide which they have been denied the benefit of Modvat credit of Rs. 46,110/- and imposed a penalty of Rs. 500/-. 2. Shri B.N. Chattopadhyay, ld. Consultant appearing for the appellants submits that the Modvat credit has been denied in respect of one invoice issued by M/s. S....

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....-1995 that the wrong address for the place of delivery has been mentioned in the invoice by mistake and the same should be read as "19, Dakshindari Road". He submits that the only reason for denial of Modvat credit is wrong mentioned address for the place of delivery in the invoice. The department has not alleged that the goods have in fact not been received by them in their factory. He further su....

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....R reiterates the reasoning of the authorities below and submits that the Assistant Collector has come to categorial finding that the goods are supposed to have been delivered at 123, Dharmatola Street which is the address given in the invoice and the assessee has not been able to produce any evidence to show that the goods were further moved from 123, Dharmatola Street to 19, Dakshindari Road. In ....

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....n which shows the address as 19, Dakshindari Road for the purposes of delivery of the goods has been totally ignored by the Department. The transporters deliver the goods according to the delivery address shown in the delivery challan. The appellants, I find, have subsequently procured the letter from the raw material suppliers who have clarified that the address was wrongly mentioned in the invoi....