2000 (10) TMI 370

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..... entral Excise vide her Order dated 30-10-1995 confirmed the demand of Rs. 47,936.84 on the appellants. The ground for confirming this demand was that the appellants had availed the Modvat credit on the strength of the invoice which did not contain the particulars as required under Notification No. 33/94-C.E. (N.T.) dated 4-7-1994. The Additional Commissioner in her order has recorded that the noti .....

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..... . Y.R. Kilania, JDR for the respondents. I have carefully considered the submissions made before me. As already stated the above mentioned amount of Modvat credit has been denied to the appellants only on the ground that the dealers invoices did not contain the rate of duty at which the manufacturer of the goods had paid the duty. I must observe this is a very flimsy ground to deny the Modvat cred .....

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