2006 (12) TMI 377

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....].-  This appeal is filed by the appellant against the order-in-appeal dated 16-9-2004 in so far as disallowance of Modvat credit of Rs. 15,565/-. 2. The learned advocate on behalf of the appellants submits that the appellants are engaged in the manufacture of sugar and molasses classifiable under heading 17 of the Central Excise Tariff Act. By the impugned order, the Modvat credit was....

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.... the impugned order that the goods in question for which the impugned escalation invoices raised, were actually received under invoice No. 40 dated 20-7-1995, 51 dated 19-8-1995 and 147 dated 23-11-1995. In these invoices, the goods have been classified under sub-heading 8438.90 and the name of the excisable commodity is shown as sugar mill machinery parts. The Commissioner (Appeals) observed that....