2002 (1) TMI 1113

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..... On hearing both sides, the appeal was admitted and was taken up for final disposal on granting waiver of pre-deposit of duty of Rs. 41,800/-. 2. An invoice covering modvatable goods was issued by a second stage dealer to M/s. Neha Pharma Pvt. Ltd. and the goods were not accepted by the buyer. The second stage dealer, therefore, got the same invoice endorsed by the Supdt. of Central Excise .....

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..... ioner (Appeals) on the basis of the cited judgments reversed the lower order. Hence, the appeal. 3. I have seen the cited judgments which do not lead to the issue caused in this appeal. In the judgment of Poddar Udyog Limited v. CCE, 1997 (95) E.L.T. 438 (Tri.), the invoices further endorsed by a dealer were held to be not in terms of Notification No. 15/94-C.E. In this situation, the credit was .....

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