2005 (8) TMI 462

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..... Shri S.N. Prashad, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - There is a demand of duty of Rs. 1.2 crores with equal amount of penalty under the impugned order. The stay application seeks waiver for the requirement of pre-deposit of these amounts. 2.The demand has arisen on account of denial of Modvat credit on inputs. The grounds for the denial are that, the de....

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..... It is being further pointed out that non-entry of mode of transport in the invoice is no ground for denial of Modvat credit. 4.The objections raised in the present case seems to be merely technical. The appellant is a major manufacturer of motor vehicles. There is no dispute about the items being inputs or their being received in the appellant's factory under duty paid invoices or use in manu....