2004 (5) TMI 526

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....he Respondent. [Order]. -  The appeal is directed against the Order-in-Appeal, whereby Modvat credit to the extent of Rs. 69,562.50 was denied and a penalty of Rs. 5,000/- was imposed on the appellants. 2. Heard both sides. 3. I note that the Modvat credit was denied to the appellants on the ground that the duty paying documents viz., invoices were issued in the name of ....

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....defects as held by the Tribunal in various judgments. It is claimed by the appellants that, the Andheri unit only intermediate goods are made and the final products are manufactured by Ghatkoper unit and the clearances are also made from Ghatkoper unit. Besides, the appellants also claimed that, the utilisation of input in Andheri unit and return of the intermediate goods made from Ghatkoper the i....