1999 (8) TMI 262

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ause notice dated 30-11-1994 Modvat credit taken on six invoices totally amounting to Rs. 48,303/- was sought to be denied on the following allegations :- Invoice is issued by a person who is not registered with Central Excise authority as required to be registered under rule 57G. Hence, the instant invoice is not valid document for the purpose of taking Modvat credit under rule 57G. 2. It i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d 6-7-1994 to 30-7-1994. The Commissioner (Appeals) found that they contained details of invoices of the manufacturers. The parent invoices issued by the manufacturers were also reproduced by the traders. In view of these details and in view of the fact that the show cause notice did not speak about the details to be shown in the invoice, the Commissioner (Appeals) set aside the lower orders and d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X