1999 (12) TMI 637

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....spondent. [Order]. - The Department is in appeal against the order of the Commissioner (Appeals), Chandigarh dated 27-10-1999 allowing modvat credit to the tune of Rs. 5,442.34. It is contended on behalf of the appellants that the Commissioner (Appeals) has wrongly allowed Modvat credit to the respondents. The credit had been taken by the respondents on the strength of extra copy of invoice ....

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....ared for the respondents. But it is seen that they have filed some submissions and same grounds of appeal in which they have relied on a number of cases and contended that so long as duty paying character of the inputs, their use in the manufacture of final products and clearance of final products on payment of duty were in dispute, failure on the part of the manufacturer to comply with other proc....