2000 (4) TMI 262

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...., for the Respondents. [Order]. - This appeal arises out of and is directed against the order-in-appeal dated 11-10-1999 passed by the Commissioner of Customs & Central Excise (Appeals), Chandigarh. 2. Arguing for the appellant, Shri K.K. Anand, ld. Advocate submitted that the issue relates to Modvat credit. Modvat credit has been disallowed by the department on the ground that they ....

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....order passed by the Asst. Commissioner) merits to be admissible. As regards amount of Rs. 2059.20 he observed that credit has been taken on the strength of unspecified document which is not permissible. It was argued on behalf of the assessee that the Commissioner (Appeals) is not right in disallowing the credit taken to the extent of Rs. 2059.20. Furthermore, penalty was unwarranted. 4. H....