1999 (2) TMI 158

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..... rder]. The appellant filed this appeal against the order-in-appeal dated 22-12-1997 passed by the Commissioner of Central Excise (Appeals). In this case the benefit of Modvat credit was denied to the appellants only on the ground that in the invoices, the debit entry of PLA was not written. 2. Ld. Consultant appearing on behalf of the appellants submits that the adjudicating authority deni .....

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..... Kilania, ld. JDR who reiterated the findings of the lower authorities. In this case the benefit of Modvat credit was denied by the adjudicating authority on the ground that various particulars such as quantity, value, time of issue of invoice, rate and amount of duty were not mentioned in the invoices. The adjudicating authority gave a specific finding that Notification No. 33/94-C.E., dated 4-7-1 .....

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