2001 (12) TMI 599

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..... Matter is posted to hear the stay petition. On going through the issues involved herein, I find that the matter itself can be disposed off. Accordingly, stay application is hereby rejected and I proceed to pass this order. 2. The Assistant Commissioner has disallowed the Modvat credit to the extent of Rs. 36,302/- on the ground that the invoices are not in conformity with the Notification No. .....

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..... been denied on procedural infractions. Further, in the case of invoices issued by M/s. BOC India Ltd., First stage dealer has been mentioned therein. There are plethora of case laws which hold that when there is substantial compliance with the provisions of the Modvat rules, Modvat credit should not be denied merely on technical mistakes or procedural errors. In the facts and circumstances of .....

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..... orted in 2000 (116) E.L.T. 364 in support of her contention. 4. Smt. Vijaya Prakash appearing for the respondents submitted that the case law referred to above is not applicable to the facts of this case. On the other hand she submits that point at issue has been properly analysed by the Commissioner (Appeals) as can be seen from the order. Concurring with this view taken by the respondent s cou .....

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