1998 (6) TMI 164

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..... n of appeal filed by the department. The lower appellate authority has allowed the Modvat credit on the basis of invoices in which certain particulars were supplied subsequently by the original manufacturer i.e., the Stock Yard of Indian Iron and Steel Co. 2. Shri Nayyar has contended that the aforesaid order passed by the lower appellate authority is not correct in law inasmuch as the invoice w .....

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..... wn in the relevant Central Excise rules and therefore the original authority rightly denied the benefit of Modvat credit for lack of those particulars and that lacunae in the invoices could not be rectified later on according to him. He therefore, submits that an important question of law arises in the present appeal whether the particulars of the invoice could be supplied later on for the purpose .....

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..... it was found by the Apex Court that non-observance of condition was necessary for availment of the benefit of the sales tax. That means, in other words, that the condition precedent for availment of benefit of sales tax was not directory as pleaded by the appellants therein but was a mandatory condition and consequently he submits that it has no application here because some minor particulars were .....

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