2008 (2) TMI 267

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.... Shri Atul Gupta, C.S., for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. Revenue filed this appeal against the impugned order, whereby the benefit of Modvat credit in respect of certain GP-1s were allowed. The revenue issued the show cause notice to the respondent for denial of credit on the ground that in respect of 20 GP-1 in question, respondent had not receive....

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....n the statutory record and the same were used in the manufacture of excisable goods. 3. Commissioner (Appeals) also held that no verification was conducted at the premises of respondent showing shortage of raw material. The contention of revenue is that as per the statement of Authorised Signatory of the supplier of inputs, the inputs were not supplied and vehicles numbers mentioned in the duty....