2002 (2) TMI 1162

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.... Shri Narasimha Murthy, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal is against the denial of Modvat credit. From a perusal of the show cause notice it is found that the reasons for denial were as follows :- (i)      Credit taken on the Invoice issued by unregistered dealer. Invoices are not in the present format as required unde....

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.... excisable goods and based on this investigation report of Superintendent (Preventive) Belgaum, the Assistant Collector found it impossible to verify whether the goods for which the show cause notice was issued were actually received by the dealer or the party. From a perusal of the records, we do not find any submissions or evidence of the supply of this investigation report to the appellants. ....