2001 (8) TMI 1077

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..... ]. These five appeals were taken up together as they arise out of the same order. These appeals are against denial of Modvat credit on the ground that the registered dealer issued Modvatable invoices, on the basis of which the appellant has taken Modvat credit but have failed to submit the duplicate copy of the invoice along with their returns to the Range Officer on which goods were receive .....

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..... nfirmed the order passed by the Asstt. Commissioner. 3. Arguing the case for the appellant Shri Pankaj Malick, ld. Chartered Accountant submits that if there was any mistake, it was committed by the supplier who were registered with the Central Excise Authorities. He submits that the appellants had not committed any violation of any Rule or Section of the Act or Rules. He submits that for the mi .....

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