1998 (9) TMI 321

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t credit of Rs. 17,353.00 has been disallowed to the appellants and a penalty of Rs. 2,000.00 has been imposed on the ground that the Modvat credit taken by the appellants on the basis of the invoices issued by the dealer is irregular, inasmuch as the dealer s invoice has not given any necessary particulars as regards the manufacturer s identity in terms of the provisions of Notification No. 33/94 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e and have gone through the impugned Orders. 3. The appellants have admitted that the manufacturer s description with the detailed particulars as is required under Notification No. 33/94-C.E. (N.T.), dated 4-7-1994 was not given by the dealer through oversight. However, their contention is that the same is relatable to invoice Nos. 450-454 and all the particulars mentioned therein, have been inc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X