2000 (12) TMI 381

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..... ant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit was denied on the ground that the appellant had availed the credit on the strength of endorsed invoice which is not valid duty paying document. 2. Learned Counsel appearing on behalf of the appellant submits that the appellant availed the benefit of Modvat credit on the str .....

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..... ealer, the GR number of manufacturer invoice and date was duly mentioned. He, therefore, submits that the appeal be allowed. 3. Heard learned SDR who reiterates the finding of the lower authorities and submits that the invoice issued by M/s. C.R. Corporation the wholesale dealer of M/s. Indian Dye Stuff Industries Ltd. is not a valid duty paying documents as it is not in accordance with the prov .....

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..... s denied on the ground that the endorsed invoice is not a valid duty paying document whereas from the facts of the case it is clear that the appellant availed the benefit of credit on the invoice issued by the wholesale dealer of the manufacturer which contains all the particulars as per Notification No. 15/94. Therefore, the impugned order is not sustainable and it is set aside and the appeal is .....

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