2001 (12) TMI 613

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....hna A. Mishra, SDR, for the Respondent. [Order]. - This is an appeal against denial of Modvat credit on the strength of invoices in which allegedly certain particulars like manufacturer invoice number, date, rate of duty and amount of duty were not indicated. The other allegation was that the invoices were not issued by the registered dealer. 2. The facts of the case in brief are tha....

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....ces not having full particulars the appellant submitted that not only particulars were contained in the invoice but a copy of the invoice on the basis of which the goods were received by the supplier of invoice was also furnished. However after considering all the facts the Deputy Commissioner held, "In view of the above discussion & finding, I confirm the demand of Rs. 87,179.16 (Rupees eighty se....

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....voices but also the invoice under which the supplier of it had received the goods. He submits that description of the goods, the value of the goods, duty payable on the goods and the amount of duty paid was indicated in the invoice. He submits that since these particulars were material particulars and were furnished the Department should not have taken any exception to this and should have allowed....