2001 (11) TMI 672

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..... .K. Mondal, JDR, for the Respondent. [Order]. Modvat credit has been denied to the appellants on the ground that the same has been availed by them on the basis of the invoice issued by non-registered dealer and on the basis of original copy of the invoice as also against photocopy of the duplicate copy of the invoice. 2. After hearing Shri K.K. Banerjee, ld. Advocate for the appellants .....

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..... 3. An amount of Rs. 8,388.86 has been denied on the ground that the invoice has been issued by non-registered dealer. The appellants contention is that the said invoice is issued by M/s. IOC Ltd. under Rule 52A and not under Rule 57GG. It is only that the goods have been supplied from the Depot of M/s. Indian Oil Corporation. As such the denial of credit is not justified. The said factum of in .....

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