1999 (8) TMI 571

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...., JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 123/89, dated 29-05-1989 passed by Collector (Appeals) Madras who has held that the appellants are not entitled to the benefit of Modvat credit to the extent of Rs. 33,879.18 taken on inputs PVC Resin contained in PVC Compound received by them without the cover of documents prescri....

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....ied. As the appellants have not produced the relevant documents in terms of the notification, therefore it is not a procedural violation but a substantive violation. 4. On a careful consideration, we notice that both the authorities have correctly applied the notification which has laid down in the proviso as under :- "Provided that no credit shall be allowed unless the intermediate pro....