2001 (6) TMI 598

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....i V.K. Chaturvedi, SDR, for the Respondent. [Order]. -  After dispensing with the condition of predeposit of duty amount of Rs. 20,329.00 and penalty amount of Rs. 2,000.00, I take up the appeal itself with the consent of both sides. The Modvat Credit has been denied to the appellants in respect of a portion of the inputs received by them under the cover of dealer's Invoice No. 209, dat....

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....the lower authorities and the credit in respect of the balance quantity of 10.980 M.T. was disallowed. 3. Shri S.K. Roychowdhury, learned Advocate for the appellants submits that non-mention of the manufacturing invoice in the dealer's invoice was a mistake on the part of the dealer, which stands clarified by him in their subsequent letter written to the appellants. The dealer has subseque....