1999 (12) TMI 355

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.... Consultant, for the Respondent. [Order]. - This appeal has been filed by the Revenue against the order in appeal dated 17th March, 1999 passed by the Commissioner of Central Excise (Appeals) vide which he had confirmed the order in original dated 31-12-1997 passed by the Assistant Commissioner allowing Modvat credit to the respondents on the basis of the disputed invoices. 2. The fa....

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....r who even verified the correctness of their invoices and satisfied himself regarding the receipt of the goods on the basis of those invoices by the respondents in the factory premises from other collateral evidence produced before him. The Assistant Commissioner consequently dropped the proceedings against the respondents vide order in original dated 31-12-1997. 4. Feeling dissatisfied wi....

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....Perusal of the order of the Assistant Commissioner himself verified the correctness and validity of the invoices in question. The respondents even produced before him Form 31 issued by the Sales Tax Authorities wherein the full details were recorded. The invoices had been issued under Rule 52-A of the Central Excise Rules by the manufacturer to the respondents. The Assistant Commissioner relied up....