1999 (1) TMI 80

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..... spondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the assessee against the impugned order dated 23-4-1997 passed by the Commissioner (Appeal), Chandigarh. 2. Shri K.K. Anand, learned Advocate for the appellants submitted that two issues are involved in this case. 1. That credit of Rs. 26,249/- has been denied on the ground that credit was taken on in .....

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..... or of Central Excise, Chandigarh reported in 1997 (90) E.L.T. 445 (Tribunal). In this context Shri T.A Arunachalam, learned JDR submitted that no reference about the certificate in the respective order as can be seen and accordingly the authorities were justified in rejecting the Modvat claim. 4. As regards second issue, Shri K.K. Anand submitted that it was not a tempered document as it was .....

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