2004 (9) TMI 448

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.... Shri S. Bhatnagar, JDR, for the Respondent. [Order]. -  In this appeal, which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the denial of Modvat credit of Rs. 1,38,505/- to them. 2. I have heard both the sides and gone through the record. 3. The Modvat credit has been sought to be denied to the appellants on the ground tha....

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.... in this case squarely applies to the case of the appellants. 4. Ld. JDR has referred to the law laid down in Raj Cement v. CCE, Jaipur [2003 (58) RLT 754 (CEGAT-Delhi)]. But the same is not attracted to the facts of the present case as in that case, the credit was taken on the photocopy of the invoice, wherein the name of the consignee shown was different, and the invoice was also not pro....