2000 (12) TMI 744

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hearing Shri B.N. Chattopadhyay, ld. Consultant and Shri A.K. Chattopadhyay, ld. JDR, I dispense with the condition of pre-deposit of duty of Rs. 1,91,540.52 involved in all the four appeals and penalty of Rs. 8,000/- I take up the appeals itself for disposal with the consent of both the sides. 2. The above demand has been confirmed by the authorities below by denying the benefit of Modvat credi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... compliance with the provisions of the relevant rules and the substantive benefit of the Modvat credit, in the absence of any allegations or findings of the inputs having not been received by the appellant and having not been utilised by them, cannot be denied on the said technical grounds. 3. The second ground on which the credit has been denied is that the invoices were in the name of the head .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gd. office of the assessee, credit should not be denied where the entire consignment covered by the invoices is received in the factory in original packed condition and the duplicate copy of the invoice endorsed. He submits that there is no dispute that the entire consignment was received by them in their factory. The observations of the Commissioner (Appeals) that the appellants have failed to pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X