2002 (11) TMI 596

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.... for the Respondent. [Order]. -  The above captioned two appeals have been filed by the appellants against the common order-in-appeal dated 8-5-2002 vide which the Commissioner (Appeals) has upheld the order-in-original of the Asstt. Commissioner disallowing the  Modvat credit to the appellants. 2. In Appeal No. E/1919/2002-NB(S), the Modvat credit of Rs. 47,136/- had been ....

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....goods had not been also disputed. Therefore, by mentioning the words 'through agent' in the invoice by the manufacturer, the invoice did not become invalid under the law for the purpose of claiming Modvat credit. The impugned order of the Commissioner (Appeals) as such cannot be sustained and is set aside. 3. This takes me to Appeal No. E/1920/2002-NB(S). In this appeal, the Modvat cred....