2002 (1) TMI 1110

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..... pondent. [Order per : S.S. Kang, Member (J)]. The appellants filed this appeal against the adjudication order passed by the Commissioner. In this case the benefit of Modvat credit was denied to the appellants on the ground that the documents, on the strength of which the credit had been taken, are not the in conformity with the provisions of Notification No. 15/94. 2. Heard both sides. .....

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..... appeal be allowed. 4. The contention of the Revenue is that the documents, on the strength of which the credit had been taken, initially did not contain the full particulars as per the requirement under Notification No. 15/94-C.E., but, subsequently, the information was written on the back of the challans. Therefore, the appellants are not entitled for the benefit of credit. 5. As the show cau .....

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