2004 (8) TMI 567

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.... the Respondent. [Order]. -  In this appeal which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of Modvat credit of Rs. 72,178/- to the respondents. No one has come on behalf of the respondents though notice for today's hearing was issued on 6-7-04 and no response has been received from them. Therefore, I proceed to decide the appeal....

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.... Electrical Pvt. Ltd. as is evident from the ECC No. shown in the invoices. The invoices were then endorsed by the dealer in favour of the respondents and as such, were not admissible for claiming credit. 4. The learned Commissioner (Appeals) has allowed the credit by observing that the dealer-consignee of the goods M/s. Rotomac Electrical Pvt. Ltd., Calcutta was a part of respondents comp....