2000 (10) TMI 860

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....Y.R. Kilania, JDR, for the Respondent. [Order]. - Appellant filed this appeal against the order in appeal dated 16-6-2000 passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of Voltage stabilizers and Transformers and were availing the benefit of Modvat credit in respect of the inputs used in the manufacture of f....

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....r consequential relief. The Assistant Commissioner rejected the application on the ground that the invoice is not containing all the particulars as per Notification No. 15/94-C.E. (N.T.), dated 30-6-94 nor the supplier have got himself registered before 31-12-94 with the Revenue authority. Appellant filed appeal before the Commissioner (Appeals) and vide impugned order Commissioner (Appeals) rejec....