2006 (1) TMI 41

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....eals) has upheld the Order-in-Original denying the benefit of Modvat Credit to the appellants. 2. The relevant facts that arise for consideration are that the appellants availed Modvat Credit against the invoices issued by registered dealers and which was not according to the provisions of Notification 33/94 (NT) dated 4.7.94. Show cause notice was issued to the appellants for denying the credit ....

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....hura. I find from the show cause notice that the allegation regarding denial of Modvat Credit against these invoices is as follows:- "Modvat Credit has been taken on the strength of invoices which are not in the prescribed form as laid down under Notification No. 33/94-CN (NT) dated 4.7.94." During the relevant period, introduction of eligibility of since the Modvat Credit on the invoices was i....