2004 (4) TMI 461

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..... t. [Order]. In this appeal the issue relates to the denial of the Modvat credit to the appellants on the disputed invoices (six in number). 2. I have heard both sides and gone through the record. The perusal of the record shows that the Modvat credit has been denied to the appellants on the ground that the invoices did not mention the amount of duty paid on the goods and the vehicle nu .....

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..... relation to the manufacture of the final product. There is also nothing on the record to indicate if any show cause notice was issued to the supplier of the inputs for questioning the genuineness of the invoices. Therefore, for the lapse on the part of the supplier in not preparing the invoices accurately and leaving the discrepancies in the original invoices and their duplicate copies, the appel .....

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