1998 (3) TMI 340

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..... r]. This application seeks waiver of pre-deposit of Rs. 1,93,934/- held to be inadmissible Modvat credit. 2. Arguing in support of application, the ld. Consultant submits that the appellants issued an invoice dated 25-4-1994 for a consignment which was intended for the use of the manufacturer consignee. This consignment in its original packing, however, was sent to a dealer who in turn end .....

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..... ) E.L.T. 438 (Tribunal) = 1997 (22) RLT 172, 1998 (102) E.L.T. 455 (Tribunal) = 1998 (24) RLT 270 (CEGAT) and 1997 (96) E.L.T. 606, has denied credit in such cases. 4. Heard both sides. Tribunal in case of Tumkur Conductors Pvt. Ltd. observed that at the relevant time there was some confusion as to the acceptability or otherwise of the documents which were issued prior to 1-4-1994 as also to the .....

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