2003 (9) TMI 669

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....ppeared on behalf of the appellants despite notice. Shri Bidhan Chandra, ld. JDR, appeared on behalf of the Revenue and contended that the appellants have availed the Modvat credit on the basis of Entries No. 5/12-10-1992 and 4/12-10-1992 in R.G. 23A Part I. He submitted that the adjudicating authority scrutinized the R.G. 23A Part I on Pages Nos. 11 and 12 of October, 1992. He found that no such ....

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....tion, the appellants were not entitled to avail Modvat credit and the same has rightly been denied by the adjudicating authority and penalty has also been rightly imposed. He also submitted that the Commissioner (Appeals) has also upheld the order passed by the adjudicating authority on the same ground as well as he has also noted that in absence of any documentary evidence to show that the inputs....