1998 (9) TMI 321

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.... JDR, for the Respondents. [Order]. -  Modvat credit of Rs. 17,353.00 has been disallowed to the appellants and a penalty of Rs. 2,000.00 has been imposed on the ground that the Modvat credit taken by the appellants on the basis of the invoices issued by the dealer is irregular, inasmuch as the dealer's invoice has not given any necessary particulars as regards the manufacturer's identi....

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....pellant company and Shri R.K. Roy, learned JDR for the Revenue and have gone through the impugned Orders. 3. The appellants have admitted that the manufacturer's description with the detailed particulars as is required under Notification No. 33/94-C.E. (N.T.), dated 4-7-1994 was not given by the dealer through oversight. However, their contention is that the same is relatable to invoice No....