2006 (1) TMI 421

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..... There are two appeals filed by Pondy Oxides Chemicals Ltd., relating to the same issue in respect of different periods. The short question here is whether the assessee is eligible for Modvat credit taken on furnace oil for which invoices filed do not indicate the correct amount of duty. 2. Ld. SDR relies upon the construction of Rule 57A read with Rule 57-I, which indicates that to be eligibl .....

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..... ty was wrongly calculated and the duty arrived at was far higher than what was actually to be. In view of this, the Department had allowed credit in respect of the correct duty amount and not the duty amount, as shown in the invoice. 3. None represented the respondent, despite notice nor was there any request from them for adjournment. Hence the matter was taken up. I have examined the case reco .....

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