2006 (11) TMI 478

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Agrawal, JDR, for the Respondent. [Order]. -  Heard both sides. 2. The appellant filed this appeal against the impugned order whereby benefit of Modvat credit was denied on the ground that invoices issued the registered depot to Indian Oil Corporation does not contain all the particulars. 3. The Commissioner (Appeals) in the impugned order held that the receipt and uses ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The copies of invoices shows that the inputs were supplied by Indian Oil Corporation and the amount of duty was also specifically mentioned even in words also. The appellant also relied upon the Board's circular dated 23-2-1999 where it has been clarified that before issuing show cause notice have procedural lapse, the Assistant Commissioner has to make an enquiry regarding duty paid nature of go....