2001 (7) TMI 1050

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....t. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order]. -  A total of Modvat credit of Rs. 13,026.00 (Rupees thirteen thousand twenty-six) has been disallowed to the appellants and a penalty of Rs. 5,000.00 (Rupees five thousand) has been imposed upon them. 2. After hearing Shri B.N. Kedia, General Manager (Law) of the appellant company and Shri A.K. Chattopadhyay, lear....

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....nd instead, the same were declared as falling under Heading No. 8536.90. It is seen that in the invoice, both the Headings have been mentioned by the supplier. In any case, the discrepancy is too minor a discrepancy so as to disallow the Credit on this count; (iii)    In respect of Fuse Base, Credit has been disallowed on the ground that the supplier has not mentioned the sub-hea....

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....of the appellants, I direct the original adjudicating authority to look into this fact and if the error has been rectified by M/s. I.O.C., to allow the Modvat credit accordingly. 3. Similarly, I find that credit in respect of Flexible Pipe has been disallowed on the ground that the Invoice was not pre-authenticated by the dealer. The appellants' claim that this was subsequently got authent....