2002 (2) TMI 990

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..... der]. In this Appeal filed by the Revenue, the issue involved is whether the Modvat credit is available to M/s. R.S. Industries. Ltd. on the strength of invoices, which were not pre-authenticated. 2. Shri H.C. Verma, learned DR, submitted that the respondents took the Modvat credit on the strength of invoices issued by M/s. Steel Authority of India Ltd. and M/s. Hindustan Petroleum Corpn. .....

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..... elied upon the decision in the case of Ramgarh Chinni Mills v. CCE, Kanpur [1998 (103) E.L.T. 65] wherein it was held that authentication of invoices is a curable defect, more so when it is issued not by the customers but by the supplier. 4. I have considered the submissions of both the sides. It is not in dispute that the Modvat credit was taken on the strength of invoices issued by the dealers .....

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