2004 (4) TMI 424

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....pal Kapoor, Co. Rep., for the Respondent. [Order]. -  The authorised representative of the respondent-firm submits an application for adjournment. I am not inclined to grant the request for adjournment as it does not state any reason for adjournment. 2. I have examined the records and heard the DR and the authorised representative of the respondent. This application filed by the....

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....nal held in the case of CCE v. AVIS Electronics [2000 (117) E.L.T. 571] that it was irregular to take Modvat credit on the basis of original copy of invoice without prior permission of the jurisdictional Asstt. Commissioner. The Revenue has heavily relied on this decision of the Larger Bench. The Revenue has a strong case in the present appeal. However, they have not established any valid ground f....