2007 (1) TMI 62

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....mon Order-in-appeal dated 30-9-2004, wherein Modvat credit were denied and penalties were imposed. 2. None appeared on behalf of the appellants. Heard the learned D.R. 3. In this case, the appellants availed Cenvat credit on the basis of the invoices issued by the dealer It has been alleged that during visit of the central excise officers at the premises of the dealer, it was found that the ....

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....unal in the case of Kamakhya Steel (P) Ltd. v. CCE reported in 2000 (40) RLT-575 wherein it has been observed that credit should not be denied to an assessee on procedural/technical grounds. There is no dispute regarding duty paid character of the goods and receipt of the same by the appellants in their factory. Therefore, the impugned order is set aside and the appeal of the appellants is allowed....