2004 (2) TMI 586

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....spondent [Order]. -  For the purpose of hearing this appeal, the appellant is required to pre-deposit an amount of Rs. 2,03,110/-. The appellant purchased the input Bitumen from the First Stage Dealer i.e., M/s. Indian Oil Corporation (IOC), who are registered with the Central Excise Department for issuing invoices under Rule 57GG. The Department verified RG 23D register maintained by t....

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.... defects in the records have all been rectified, the Modvat Credit was rightly taken by them. 3. Ld. JDR, Shri C. Mani submits that the documents rectifying the defect was not placed before the authorities and, therefore, the authorities are right in passing the order of rejecting the claim of Modvat Credit. 4. On a careful consideration, I notice that the issue lies in a short com....