2003 (6) TMI 383

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....ajesh Chhibber, Advocate, for the Respondent. [Order]. -  In this appeal, the Revenue has contested the correctness of the impugned order-in-appeal passed by the Commissioner (Appeals). The first issue in this appeal relates to the availment of Modvat credit of the disputed amount by the respondents on the items detailed in the show cause notice. The adjudicating authority disallowed th....

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....manufacture of the final product. 3. The second issue involved is the availability of Modvat credit of the amount in question to the respondents on the original copy of the invoice. From the record I find that after the loss of the duplicate copy of the invoice, the respondents sent intimation in writing to the competent authority seeking permission to avail credit on the original copy. Th....