2002 (8) TMI 482

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..... the order dated 8-3-2002 passed by the Commissioner of Central Excise (Appeals), Bhopal (MP). The issue relates to availment of Modvat credit. 2. The appellants vide their letter dated 20-7-2002 have requested to decide the case on merits. 3. Shri H.C. Verma, learned JDR is present on behalf of the Revenue. He has submitted that the invoice in question was issued in the name of some other par .....

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..... dicating authority has clearly held that since the invoice in question is not in the name of the appellant, it cannot be taken to be a minor technical mistake and has thus rejected the appeal filed by the appellant. Learned DR has, therefore, submitted that the appeal is devoid of any merit and as such the appeal may be dismissed at the admission stage itself. 4. After hearing the learned JDR an .....

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