2002 (1) TMI 977

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....the Respondent. [Order]. - The Assistant Commissioner of Central Excise, Ujjain, vide his order dated 30-4-96 disallowed the Modvat credit of Rs. 30,730/- to the appellants on the ground that the party availed Modvat credit of this amount vide E. No. 197, dt. 12-9-95 on the strength of delivery challan-cum-invoices issued from the depot of M/s. Indian Oil Corporation, Baroda. These documents do....

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....y the original authority. 3. I have heard Shri Sekhar Vyas, ld. Advocate for the appellants and Shri B.C. Mahey, ld. JDR for the respondents. I have considered the submissions before me. The discrepancies brought out in the order-in-original as well as appellate order and the provisions under the rules as cited in these orders are not in dispute. The ld. Counsel for the appellant, however, p....