2001 (8) TMI 844

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..... [Order per : Gowri Shankar, Member (T)]. The appeal is against the order of the Commissioner (Appeals) holding that the respondent was entitled to Modvat credit on the invoice of which it received from the dealer. The Commissioner did not accept the finding of the Assistant Commissioner that the invoices were not acceptable for the reason that they did not contain details of vehicle number .....

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..... e duty payable on the goods and thus paid by the manufacturer. This contention is correct. The dealer s invoice is for 500 kilograms of amoxycillin which is the total of the quantities specified in Column 4 (e) of four invoices for the goods issued by Gujarat Lyka Organics Ltd., the manufacturer. The total duty paid by the manufacturer is thus visible on the invoice, notwithstanding the failure to .....

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