2000 (9) TMI 760

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....ellant. Shri B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The Revenue is aggrieved by the Order-in-Appeal dated 18-1-2000 passed by the Commissioner (Appeals) vide which he has set aside the two Orders-in Original denying the benefit of Modvat credit to the respondents, on the ground that the same had been availed by the respondents....

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....have disclosed the modus operandi adopted by them, they have nowhere named the respondent firm as the person to whom only invoices were issued without the raw materials. In fact, submits the learned Consultant, the Commissioner (Appeals) has taken note of the fact that cost of the inputs was paid to the dealers through A/c payee Cheque. The transport challans have also been appreciated by the appe....