2002 (4) TMI 616

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..... filed by appellants, M/s Mysore Petro Chemicals Ltd. against the Order-in-Appeal No. 623/98, dt. 5-9-98 passed by the Commissioner of Customs Central Excise (Appeals), Bangalore. 2. The issue relates to Modvat credit. The Modvat credit has been denied on the ground that invoices are invalid documents. The defects pointed out were - (i) absence of PLA/RG 23A Entry (ii) absence of .....

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..... fied by the original authority, there was no reason to disallow Modvat credit. 4. Heard Shri Thomas George, JDR for Revenue. 5. Considering the facts and circumstances of the case and taking into consideration of the case law referred to by the Counsel, I accept the plea made by the party. Accordingly the appeal is allowed with consequential relief, if any. - - TaxTMI - TMITax - Central Ex .....

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