2000 (12) TMI 606

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....DR, for the Respondent. [Order]. - The present Stay Petition filed by M/s Marson's Ltd., Calcutta seeks waiver of the condition of pre-deposit of Rs. 1,37,338.69 confirmed to be paid by the appellants vide order dated 14-5-1996 of Assistant Commissioner of Central Excise, Calcutta 'E' Division, which was upheld by the Commissioner (Appeals), Calcutta in his order dated 29-12-1999. 2.&emsp....

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.... character of the inputs. The omissions found in the invoices are attributable to the dealers and no action was initiated against them by the Department. It is improper to disallow the Modvat credit for the omissions and commissions of those who issue the invoices. The ld. Advocate further submits that it is now accepted by different Appellate Tribunals that Modvat credit, if otherwise not inadmis....