2004 (5) TMI 516

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..... er]. In this appeal the issue relates to the denial of Modvat credit of Rs. 4,66,174.52 to the appellants for having failed to produce the duplicate copy of the Bill of Entry which was only admissible document for taking the credit at the relevant time under the law. 2. I have heard both the sides and gone through the record. In the SCN it has been specifically alleged that the appellants .....

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..... to the adjudicating authority for reconsideration of the case. On reconsideration neither the correctness of this Bill of Entry has been disputed nor utilisation of the inputs covered thereunder, by the appellants in manufacture of the final product, had been questioned, but another ground has been put forth for denying the Modvat credit that in the SCN the Bill of Entry in dispute referred is dt .....

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