2003 (10) TMI 567

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....C. Verma, JDR, for the Respondent. [Order]. - The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the Modvat credit of Rs. 14,154/- was denied on the ground that the credit was taken on the strength of copy of invoice other than duplicate copy of invoice. The credit of Rs. 69,000/- was denied on the ground that no intimation about install....

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...., the contention of the appellants is that Revenue is not denying the fact that goods were received in the factory and used in the manufacture of final products, hence they are entitled for the credit. 5. The Revenue relied upon the decision of the Larger Bench of the Tribunal in the case of CCE, New Delhi v. Avis Electronics (P) Limited, 2000 (117) E.L.T. 571 (T) to submit that the credit....