2006 (3) TMI 15

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.... has allowed the appeal of the Respondents. 2. None appeared for the Respondent despite notice. Since the matter is of 2004, I take up the appeal for disposal. 3. Considered the submission made by the id. JDR and perused the records. 4. The issue involved in this case is denial of Modvat credit to the Respondents on the ground that the Respondent had taken the Modvat credit on the invoices issu....

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....d, the Range Superintendent shall endorse on the back of the invoice, details relating to the quantity received, quantity issued, total amount of duty available as inputs stage credit (hereafter referred to as the said duty), amount of the said duty for which invoices have been issued, and the balance quantity and the balance amount of the said duty available for issuing invoices." 6. From the ab....