2005 (11) TMI 420

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....e, for the Appellant. Shri Manoj Krishna, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the order of the Commissioner of Central Excise (Appeals) disallowing Modvat credit of Rs. 67,713/- (Rupees Sixty-seven thousand seven hundred thirteen only) to the appellants and imposing penalty of Rs. 7,000/- (Rupees Seven thousand only) ....

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....tance in the plea of ld. Counsel for the appellants that credit of Rs. 19,984/- (Rupees Nineteen thousand nine hundred eighty-four only) is admissible to them for the reason that the relevant invoice contains all the particulars as required in the certificate prescribed under the Notification (Invoice has been issued by M/s. Madhya Pradesh Iron and Steel Co., although who are not only manufacturer....