2001 (11) TMI 665

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....DR, for the Respondent. [Order]. - The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit was denied to the appellants on the ground that the invoices, on the strength of which the credit was taken, do not contain complete particulars such as manufacturer's invoice number and date as required under Notification N....

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....Final Order No. A/1705/00-NB (SM), dated 6-9-2000. 3. Heard ld. D.R. and perused the appeal papers. 4. The inputs were received by the appellants from the registered dealer, who issued the invoices and gave particulars regarding invoice number and date and duty paid on the goods, as issued by the depot of M/s. SAIL. As the manufacturer and supplier is the same, i.e. M/s. SAIL, the ....