1998 (5) TMI 266

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..... R. Sharma, Member (T)]. Revenue has preferred the captioned appeal on the ground that the invoices issued under Rule 52A could not be issued by the marketing division of IOC, that the marketing Division of IOC refinery is not a manufacturer of excisable goods, the invoices in question could not have been issued by them. The finding of the learned Commissioner (Appeals) is therefore misleadin .....

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..... aler does not fulfil the elgibility requirement of relevant notification, in question Nos. 32/94 33/94 both dated 4-7-1994. As such the demand of Rs. 8,99,990.27 is liable for confirmation on account of irregular and improper availment of Modvat credit. It also calls for imposition of penalty on M/s. Camphor Allied Products Ltd. When the assessee filed appeal against this order the learned Com .....

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..... e, Kanpur v. M/s. Mercury Confectioners Allied products contained in Final Order No. A/839 dated 16-10-1997 and in the case of Pearl Industries v. Collector, Central Excise, Kanpur reported in [1998 (98) E.L.T. 745 (Tribunal)] = 1997 (23) RLT 83. In all these orders Tribunal held that the Modvat Credit has rightly been taken on the strength of invoices issued by the Indian Oil Corporation, Mathu .....

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