2003 (1) TMI 513

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..... er]. On hearing both sides on the stay application, it was found that the issue being short, the appeal itself could be taken up for disposal. Both sides agreeing, this was done after waiving the requirement of pre-deposit of duty of Rs. 91,589/-. 2. The appellant had received certain duty paid inputs on which they had taken Modvat credit. Subsequently, the supplier-manufacturer paid furth .....

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..... character of inputs was not in dispute, mere failure to follow supplementary provisions should not debar the availment. He however, upheld the original order. Hence, the appeal. 4. The amendment whereby the certificate signed by the Superintendent was replaced by an additional invoice to be issued by the supplier-manufacturer was dated 1-4-2000. The certificate on the basis of which Modvat was t .....

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