2000 (1) TMI 88

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellants in respect of inputs received by them. The credit was denied on the ground that the invoice under which the inputs were received were not acceptable documents. The objections were that the duty amount had not been mentioned in words in the invoice and that the PLA/RG 23A Part II and Bill of Entry number were not entered in the invoices. 2. Arguing on behalf of the Appellants Shri. Riy....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... rectified. He also submitted that according to the instructions of the Government as contained in the Circular No. 444/7/99-CET, dated 23-2-1999 vide F. No. 267/135/97/CX. 8 issued by the Ministry/minor procedural lapses in the invoices are to be ignored and Modvat credit extended wherever the goods are eligible for the credit. 3.The denial of credit on account of the fact that the invoices ar....