2000 (12) TMI 381

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...., SDR, for the Respondent. [Order]. -  Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit was denied on the ground that the appellant had availed the credit on the strength of endorsed invoice which is not valid duty paying document. 2. Learned Counsel appearing on behalf of the appellant submits that....

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....nufacturer. His submission is that the invoice issued by the dealer, the GR number of manufacturer invoice and date was duly mentioned. He, therefore, submits that the appeal be allowed. 3. Heard learned SDR who reiterates the finding of the lower authorities and submits that the invoice issued by M/s. C.R. Corporation the wholesale dealer of M/s. Indian Dye Stuff Industries Ltd. is not a ....