2004 (1) TMI 552

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....ant. Shri V.B. Khalwadekar, DR, for the Respondent. [Order]. -  The brief facts are as under : 1.1 The appellants are engaged in the manufacture of laminated paper falling under Chapter 76 of the CTA and avail Modvat credit on the duty paid on the inputs used in the manufacture of final products. The appellants had availed Modvat credit on the basis of invoices issued by M/s.....

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....e the name of the appellants. Therefore, it was alleged that, the names were subsequently incorporated after the generation and issue of the invoice. It was alleged that for all practical purposes, the invoice are in the name of Mazda agencies. 3. The respondents refuted the allegation. The Assistant Commissioner denied the credit and the appellate authority merely followed the logic of th....