2000 (10) TMI 860

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..... nt filed this appeal against the order in appeal dated 16-6-2000 passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of Voltage stabilizers and Transformers and were availing the benefit of Modvat credit in respect of the inputs used in the manufacture of final product. A show cause notice was issued to the appellant denying .....

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..... on the ground that the invoice is not containing all the particulars as per Notification No. 15/94-C.E. (N.T.), dated 30-6-94 nor the supplier have got himself registered before 31-12-94 with the Revenue authority. Appellant filed appeal before the Commissioner (Appeals) and vide impugned order Commissioner (Appeals) rejected the appeal filed by the appellant. 4. Learned Counsel appearing on beh .....

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..... ppellants are entitled for the benefit of Modvat credit provided that supplier got themselves registered even thereafter, but before 31-12-94. This order was not challenged by the appellant. Therefore, this order becomes final between the parties and the appellant are entitled for the consequential relief as per the conditions imposed by the order. The appellants are claiming the consequential rel .....

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