2002 (2) TMI 1134

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....a, JDR, for the Respondent. [Order]. -  This appeal has been filed by the appellants against the impugned order-in-appeal dated 3-7-2001 vide which the Commissioner (Appeals) has affirmed the order-in-original of the Asstt. Commissioner disallowing the Modvat credit of Rs. 1,71,856/- and Rs. 2,686/-, to the appellants. 2. The appellants are engaged in the manufacture of excisabl....

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....of the record shows that the Modvat credit of Rs. 2,686/- had been disallowed on the ground that the invoices did not indicate whether the supplier of the raw material was wholesale dealer/distributor of the manufacturer. But the copy of the invoice placed on record (Page 21 of the paper book) shows that it bears the stamp of the manufacturer wherein all the details had been given regarding the di....

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....e duty against the invoices issued to the appellants. It was also mentioned that due to some problem in the computer, the original invoices against the consignments were mutilated and on that account the original invoices were not endorsed. But all these facts had been totally ignored by both the authorities below. The certificate was enough to satisfy the adjudicating as well as the appellate aut....