2002 (1) TMI 1159

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..... The appeal filed by the Revenue covers 3 aspects :- (1) On some invoices where the words duplicate for transport were not printed but were rubber stamped. The Commissioner had allowed the Modvat credit taken. In doing so, he had referred to the Minutes of the Regional Advisory Committee Meeting held by the jurisdictional Commissioner. In the Minutes the Commissioner had held that on thi .....

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..... ural requirement. Citing case law, he permitted availment of that portion of the credit. In the appeal memorandum, the contest is made of this belief of the Commissioner. 2. I find that the fact whether the refund has been claimed or not, is capable of being verified by the Excise Authorities. This could be done by asking the assessees to make suitable declaration. In this case, the officers cou .....

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