2001 (8) TMI 1024

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SDR, for the Respondent. [Order]. - The appellants were issued a show cause notice proposing denial of Modvat credit by pointing out to various discrepancies in the modvatable document. The said show cause notice was adjudicated upon by the Assistant Commissioner vide which, after taking note of the submissions made by the appellants, he dropped the proceedings against the appellants and warned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eing the rectifiable mistake, should not be made the basis for allowing credit. 3. Other ground for disallowing the credit by the Commissioner (Appeals) is that the name and address of the manufacturer was not pre-printed but was rubber-stamped. The appellants have explained that they have purchased the challan book from the market as blank and as such the same was not pre-printed. They have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X