1997 (11) TMI 320

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..... In the above two cases which arise out of a common order passed by the Commissioner of Central Excises (Appeals), New Delhi, total credit of a sum of Rs. 1,95,454.14 has been denied for 3 reasons : 1. Credit taken on some invoices has been denied on the ground that the invoice has been issued from a different address than that shown on the registration certificate; 2. That in some of the invo .....

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..... ght to avail Modvat credit. A perusal of the invoice also shows that the particulars regarding the manufacturers invoice has also been shown and, therefore, credit could not have been denied on this ground. In respect of the requirement of registration, as rightly pointed out by the learned Consultant, the invoice on which credit has been denied is the invoice of M/s. Anil Chemicals dated 14-6-19 .....

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