2002 (2) TMI 1013

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..... iled this appeal against the order-in-original passed by the Commissioner of Central Excise whereby the benefit of Modvat credit amounting to Rs. 3,52,445.00 is denied under Rule 57-I of the Central Excise Rules and penalties were also imposed in terms of Rules 57-I(4), 9(2) and 173Q of the Central Excise Rules. 2. In the present case, the allegation against the appellants is that they availed t .....

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..... y mentioning in the invoices in respect of the sockets cleared with the pipes. The Revenue is relying upon the statement of Shri Ajay Kumar Garg, Manager, who in his statement accepted that there is a normal practice of writing abbreviation S/S in the invoices to show that the pipes are screwed and socketed. Similarly, PE is mentioned for plain end and S/W/S means screwed without socket. The .....

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