1999 (12) TMI 355

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..... enue against the order in appeal dated 17th March, 1999 passed by the Commissioner of Central Excise (Appeals) vide which he had confirmed the order in original dated 31-12-1997 passed by the Assistant Commissioner allowing Modvat credit to the respondents on the basis of the disputed invoices. 2. The facts giving rise to this appeal may briefly be stated as under: 3. The respondents are engag .....

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..... f the goods on the basis of those invoices by the respondents in the factory premises from other collateral evidence produced before him. The Assistant Commissioner consequently dropped the proceedings against the respondents vide order in original dated 31-12-1997. 4. Feeling dissatisfied with the above stay order, the Revenue went in appeal before the Commissioner (Appeals) who dismissed the a .....

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..... n. The respondents even produced before him Form 31 issued by the Sales Tax Authorities wherein the full details were recorded. The invoices had been issued under Rule 52-A of the Central Excise Rules by the manufacturer to the respondents. The Assistant Commissioner relied upon the collateral evidence adduced before him by the respondents and after satisfying himself about actual receipt of the g .....

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