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TMI Blog2008 (9) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Kang, Vice-President]. Heard both sides. The appellant filed this appeal against the impugned order whereby the credit of Rs. 12,02,982/- was denied on the ground that the invoice was not in favour of the appellant unit, credit of Rs. 20,62,759/- was denied on the ground that necessary certificate under Rule 57E of Central Excise Rules was not produced by the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the inputs, their receipt in the factory and use in the manufacture of excisable goods. The contention of the appellant is that in the present case, there is no dispute regarding payment of duty in respect of the goods receipt in the factory and use in the manufacture of excisable goods. Therefore, the impugned order is not sustainable. 3. The contention of the revenue is that it requires ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s himself whether the goods have been used or are intended to be used as contemplated in the Modvat Rules. In case the assessee s invoice contains the details viz. description of the goods, assessable value, name and address of the factory or warehouse where the goods are to be received, and if the assessee has filed a declaration as contemplated in the Modvat rules, the Asstt. Commissioner having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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