2006 (11) TMI 478

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..... Heard both sides. 2. The appellant filed this appeal against the impugned order whereby benefit of Modvat credit was denied on the ground that invoices issued the registered depot to Indian Oil Corporation does not contain all the particulars. 3. The Commissioner (Appeals) in the impugned order held that the receipt and uses of the inputs has not been disputed by the Revenue. The credit was d .....

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..... Corporation and the amount of duty was also specifically mentioned even in words also. The appellant also relied upon the Board s circular dated 23-2-1999 where it has been clarified that before issuing show cause notice have procedural lapse, the Assistant Commissioner has to make an enquiry regarding duty paid nature of goods their use in the dutiable product and it has been clarified that Assis .....

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..... procedural ground, shall conduct enquiries with regard to duty paid nature of the goods and their use in the manufacture of their final product and Assistant Commissioner would allow credit of duty paid after making such enquiries. In this case duty payment particulars and name of the manufacturer and duty payment particulars was also mentioned in the invoices hence the impugned order is set asid .....

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