2000 (9) TMI 760

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..... spondent. [Order per : Archana Wadhwa, Member (J)]. The Revenue is aggrieved by the Order-in-Appeal dated 18-1-2000 passed by the Commissioner (Appeals) vide which he has set aside the two Orders-in Original denying the benefit of Modvat credit to the respondents, on the ground that the same had been availed by the respondents, on the basis of the invoices issued by the dealers without a .....

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..... named the respondent firm as the person to whom only invoices were issued without the raw materials. In fact, submits the learned Consultant, the Commissioner (Appeals) has taken note of the fact that cost of the inputs was paid to the dealers through A/c payee Cheque. The transport challans have also been appreciated by the appellate authority, which bore the endorsements from Sale Tax/Octroi Au .....

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