2004 (4) TMI 461

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri P.M. Rao, SDR, for the Respondent. [Order]. - In this appeal the issue relates to the denial of the Modvat credit to the appellants on the disputed invoices (six in number). 2. I have heard both sides and gone through the record. The perusal of the record shows that the Modvat credit has been denied to the appellants on the ground that the invoices did not mention the amount....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e by the appellants in their factory in or in relation to the manufacture of the final product. There is also nothing on the record to indicate if any show cause notice was issued to the supplier of the inputs for questioning the genuineness of the invoices. Therefore, for the lapse on the part of the supplier in not preparing the invoices accurately and leaving the discrepancies in the original i....