2001 (5) TMI 706

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....the Appellant. Shri V.K. Chaturvedi, SDR, for the Respondents. [Order]. -  Modvat credit of Rs. 8,308/- (rupees eight thousand three hundred and eight only) has been disallowed to the appellants and penalty of Rs.400/- (rupees four hundred only) has been imposed vide the impugned orders. 2. Shri Bhaskar Thakkar, ld. authorised representative of M/s. Techno Commerce, submits t....

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....over Push Botton Station and as such, denial of Modvat credit is unjustified. He, therefore, prays for dispensing with the condition of pre-deposit of the said duty and penalty and unconditional stay. 3. Shri V.K.Chaturvedi, ld. SDR appearing for the Revenue reiterates the reasoning contained in the order-in-appeal dated 9-3-2000 of Commissioner of Central Excise (Appeals), Calcutta. 4.....