1998 (6) TMI 299

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..... These two appeals are from the same assessees involving the same point and are, therefore, taken up for final disposal with the consent of both the parties. 2. Shri C.B. Tarika, authorised nominee of the assessee argued the case and Shri A.M. Tilak, ld. DR represented the department. 3. In both the appeals first issue for consideration is whether caustic soda flakes used for descaling of brass .....

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..... nder which caustic soda flakes were received by the appellants. The various discrepancies cited in the show cause notice are as follows :- 1. that the invoices were not pre-authenticated; 2. that the consignee s excise registration number is not shown as also the name of the Range/Division; 3. the manufacturers registration number and description of goods is not shown. 5. I have seen th .....

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..... dings he finds the invoice was computer-generated and that the manufacturers locational details including registration number, were available on the invoice, then notwithstanding the lack of registration, and the details of Range/Division of the consignee, he shall proceed to allow Modvat credit. 6. In case of Appeal No. E/139/98-NB, the first allegation is that the invoices were not pre-authen .....

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