2007 (3) TMI 481

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.... S.N. Prasad, JDR, for the Respondent. [Order]. -  Modvat credit of Rs. 98,770/- (Rupees ninety-eight thousand seven hundred seventy only) stand availed by the appellant on the basis of supplementary invoices issued by the supplier of the inputs stands disallowed to the appellant by the impugned orders of the authorities below in terms of provisions of Rule 7(1)(b) of Cenvat Credit Rule....

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....to the same manufacturer. It is seen that the notice issued on 25-5-2004 alleging mis-declaration on the part of M/s. B.N. Enterprises with intent to evade payment of duty. The said M/s. B.N. Enterprises did not challenge the above show cause notice but paid the duty and settled the matter before Settlement Commission. The dispute in the present appeal relates to availing of Modvat credit of duty ....