2005 (11) TMI 390

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tter was called out, none appeared on behalf of the appellant. Since the issue involved in this case is in narrow campus, I take up the appeal for disposal. 2. The relevant facts for the consideration are that the appellant had availed Modvat credit on the modvatable invoices issued by registered dealer. It is the allegation of the Department that such modvatable invoices are ineligible/ inv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able invoices. 4. Considered the submissions made by the ld. S.D.R. and perused the records. I find that the show cause notice as issued to the appellants does not allege the non-receipt of the inputs by the appellants and consumption thereof in the appellant's factory. I also find that the registered dealer of invoices was also not served with a notice to produce the documents related to th....