1997 (7) TMI 259

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..... issues involved for determination in the above appeal are (a) eligibility to Modvat credit on the strength of invoices issued by SAIL which has been denied on the ground that the invoice does not contain the particulars of supplier/manufacturer of inputs as required under Notification 33/94, dated 4-7-1994 and (b) whether duty is payable on goods exported for which the assessees produced Form H ce .....

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..... rious defect so as to warrant denial of this credit particularly in the absence of any dispute that these inputs were used by the appellants in the manufacture of final product. Prima facie, I am of the view that the appellants have made out a case for waiver of pre-deposit of this amount and stay of recovery thereof. 3. Regarding the amount of Rs. 33,875/-, I find that Rule 14A of the Central E .....

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