9911796707
TMI Blog2001 (9) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... Oral)]. The present appeal arises from Order-in-Appeal No. 50/2001(M)(II), dated 28-2-2001 by which the Commissioner (Appeals) has rejected the appeal of the assessee disallowing the Modvat credit of Rs. 38,280/- on the ground that the appellants had taken credit on improper documents. 2. As the issue lies in a short compass, waiver is granted and appeal is taken up for hearing. 3. Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e given two different set of reasonings which are beyond the scope of show cause notice. The allegations in the show cause notice was as stated above. But the AC has proceeded to hold that they had not received the goods under proper documents while the Commissioner (Appeals) held that appellants have not produced the proof of capital goods documents. He submits that this was not the issue before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has defined what a proper document is for the purpose of grant of credit? The contention that invoice includes delivery challan in terms of rule has not been examined. This most important aspect for consideration has not been well taken. Therefore, the matter has to be remanded to the original authority for examining the documents once more in the light of Rule 57-S(5) and Rule 52A and other s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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