2005 (10) TMI 409

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....ablani, JCDR, for the Respondent. [Order]. - There are three issues relating to denial of modvat in the subject appeal. (i)      Rs. 5,810.92 was denied to the appellant as certain deficiencies in dealer's invoice were found. (ii)    Rs. 1,067.75 was denied in respect of testing and measuring equipment as they were received by them in February 19....

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.... that the assessee is not bothered to correct the invoices issued by the dealer. Hence, the credit on such invoices are not eligible for Modvat credit. I disallow the credit of Rs. 5,810.92". 3. In respect of (iii) above, the learned Advocate has brought forward an order of Tribunal in the case of CCE, Jaipur v. Sunil Synchem Ltd. - 1999 (107) E.L.T. 176 (T), which holds that air-condition....

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....ry difficult now to have a conclusive idea on the nature and use of these goods. 5. After examining the records and hearing both sides I am of the view that in respect of item (i) above, it is necessary that the concerned adjudicating authority go through those invoices produced before us (in which duty amount as well as quantity of the goods have been clearly mentioned) and after necessar....