2005 (7) TMI 495

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..... t. [Order]. - The above captioned two appeals have been directed against the common Order-in-Appeal vide which Commissioner (Appeals) has affirmed the Order-in-Original denying the Modvat credit of the amount in dispute for the period in question, as detailed therein, with penalty to the appellants. 2. I have heard both the sides. The Modvat credit has been sought to be denied solely on .....

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..... on which he received the goods from the first stage dealer and the quantity of goods covered under those invoices, was less than six tonnes. He was not confronted with these invoices in question during investigation and he even of his own did not specifically denied the issuance of the same along with goods, to the appellants. No statement of any proprietor/partner of M/s. Jain Tar Udyog from whom .....

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