2006 (10) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. [Order]. -  This is revenue's appeal against the order of the Commissioner (Appeals), vide which modvat credit has been held to be admissible on the ground that the cash memos issued by HPCL, which is a public sector undertaking, are proper documents for the purpose of modvat rules for arriving at the above conclusion, the appellant authority has relied upon a number of decisions o....