2001 (8) TMI 248

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....sel representing the appellant submits that the appeal may be taken up in view of the fact that this dispute is of technical nature. Accordingly, appeal itself is taken up for consideration after waiving the requirement for pre-deposit. 2. The appellant purchased certain consignments of furnace oil from Indian Oil Corporation. The duty paid on furnace oil, being eligible to Modvat credit, they to....

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....pose of Modvat credit. He also pointed out that the objections relating to non-authentication etc. should not deny the credit to appellant particularly since the IOC had issued Certificate confirming the duty paid nature of the goods supplied. He also referred to the decisions of the Tribunal reported in 1998 (103) E.L.T. 65 and 2000 (122) E.L.T. 366 in support of his submission that Modvat credit....