2000 (7) TMI 330

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....ts had taken modvat credit of Rs. 21,088/- on the invoices issued in their name but C/o Modern Cotton Industry, H-17, Udyog Nagar, Peeragarhi, Rohtak Road, Delhi. They were put on notice by the Assistant Commissioner of Central Excise, Jammu calling upon them to show cause why the aforesaid Modvat credit availed on the strength of impugned invoices should not be denied to them as the factory of th....

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....rmed the amount of Rs. 21,088/- on them in addition to imposing a penalty of Rs. 2,000/-. 3. On appeal, the Commissioner (Appeals), Chandigarh set aside the order of the Assistant Commissioner and allowed the appeal of the party. 4. The Revenue is in appeal against the above order of Commissioner (Appeals), Chandigarh. I have heard Shri S.P. Rao, JDR for the appellants. It is contended....