2001 (6) TMI 156

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.... Rs. 16,460/- (Rupees sixteen thousand four hundred sixty only) and penalty amount of Rs. 1,000/- (rupees one thousand only), I take up the appeal itself with the consent of both sides. 2. The above amount has been confirmed against the appellants by denying them Modvat credit availed by them on the basis of invoice issued by registered dealer. There is no irregularity or discrepancy pointed ou....

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....edge no adjudication has taken place against the dealer denying the Modvat credit. As such the dealer's invoice, which is regular in all respects is proper modvatable documents so far they are concerned. For this purpose he has also made reference to the Tribunal's decisions in the case of C.C.E., Jaipur v. Ashok Leyland - [2001 (127) E.L.T. 804 (Tribunal)] and in the case of Shrikrishna Rolling M....