2004 (7) TMI 543

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....ondent. [Order]. -  In this appeal which has been preferred against the impugned Order-in-Appeal vide which the Commissioner (Appeals) has affirmed the Order of the adjudicating authority, the issue relates to the denial of the Modvat credit of Rs. 2,00,413.20 to the appellants. 2. The learned Consultant has contended that since the appellants have purchased the goods from M/s. Raydac....

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....ecord, there is nothing to suggest that the goods detailed therein were purchased by M/s. Raydak Projects Ltd. and the delivery of the goods was also taken by that company from the customs. There is no reference even to the high sea sale of the goods to that company by the importer in the Bill of Entry. Similarly, there is no document on record to prove that M/s. Raydak Projects Ltd. transferred t....