2002 (1) TMI 1243

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.... Shri A. Chopra, JDR, for the Respondent. [Order]. -  This is an appeal filed against the order passed by the Commissioner (Appeals), Mumbai wherein he has denied the Modvat credit of I.C. Engines and Parts thereof : "The impugned order and the submissions have been considered by me carefully. The appellants have contended that they have correctly availed credit on the strength of t....

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....tax separately. Thus, the excess duty paid by the suppliers has been returned to them and therefore, excess credit availed by the appellants is not admissible to them. Accordingly, the O.I.O. does not call for any interference and hence the appeal is rejected." The appellant used to issue Debit Note to their supplier of the input. In this case it was noticed by them that the supplier has charge....