2003 (10) TMI 540

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....ri S. Bhatnagar, JDR, for the Respondent. [Order]. - The appellants have been issued with 2 show-cause notices proposing disallowance of Modvat credit and imposition of penalty. The main allegation was that the format of the invoices (on the strength of which the inputs were received) was not in accordance with the format prescribed under Rule 52A, 173G and duty-paid character of material re....

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....-94, he has accepted that the invoices issued by the supplier have been recognized for Modvat credit purposes, he finds that there is a requirement that the depot should be registered under Rule 57GG and the invoices have to be issued containing details required under Rule 57GG. He further finds that, the required duty payment particulars have not been incorporated in the documents and ECC number ....

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....y Advices relating to invoices against which credit has been raised, it is apparent that Delivery Advices could cover the quantity received by the disposal store, the invoices issued to the appellants will only be confined to the quantities and the duty payment thereon in the respective invoices. Therefore, the quantities reflected in the Delivery Advices are likely to be more than the quantities ....