2001 (11) TMI 887

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....K. Jain, JDR, for the Respondent. [Order]. -  Today an application for stay has come. As the matter lies in a narrow compass, the appeal is taken up for disposal after waiving disposal, with consent of both sides. 2. The appellant manufactures inter alia tyres, tubes, flaps etc. at Nasik and the said goods fall under Chapter 40 of the CETA. The appellant availed Modvat credit i.....

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.... made as to the showing of the disputed invoice but actually should be mentioned as billable delivery note. At page 23 the specific ground has been taken before the appellate authority in the following terms :- "(d) The Additional Commissioner has erred in disallowing the Modvat credit of the amount of Rs. 3,60,066/- on the grounds that the debit entry shown in the invoice appears not corr....

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.... in Invoice No. 947 of 1995 of L&T Mcneil Ltd. was also produced. The Additional Commissioner has failed to take the same into consideration and disallowed the Modvat credit on the flimsy and irrelevant grounds." 3. During the hearing, it is represented before me that the appellants produced letter written by the Superintendent of Central Excise, Range VIIF Division VII, Madras 34. The let....