TaxTMI 
TaxTMI 
2001 (2) TMI 855
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....pondent. [Order]. - Carefully examined the records and heard both sides. Having regard to the fact that the applicants have been able to establish a strong prima facie case and that the issue involved in the appeal lies in a very narrow compass, I allow this application and take up the appeal itself for final disposal. 2. The lower authorities disallowed Modvat credit to the extent o....
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....xures 7 to 9, the same could not be produced along with the memo of appeal. He relies on these documents and submits that the only deficiency noted in the dealer's invoice by the adjudicating authority had in fact been made good by the party by producing before the adjudicating authority an extract of the relevant entries in the RG 23D Register maintained by the dealer [the said extract is the doc....
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....lly examined the above submissions. I note that the only deficiency in the dealer's invoice, on the strength of which Modvat credit to the extent of Rs. 13,673/- was taken by the assessees was that the necessary reference to entries in the dealer's RG 23D Register had not been made in the invoice. This deficiency was very well made up by the party at the stage of adjudication proceedings by produc....
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....y. I note that this defect was also rectified at the adjudication stage by the assessee by producing before the Assistant Commissioner the Annexure 9-certificate issued by the input-manufacturer. I have examined Annexure 9 and find that the said certificate did authenticate the corrections in the invoice in question but the lower authorities did not consider Annexure 9 certificate as sufficient ev....