2009 (4) TMI 711

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..... al against impugned order-in-appeal No. 39-CE/LKO/03, dt. 8-7-03 passed by Commissioner (Appeals) by which Modvat credit demand of Rs. 9384/- was upheld. The Appellant vide letter dt. 4-7-08 has requested for hearing of this matter on merit. 2. Heard ld. DR. He pleaded that the credit of Rs. 9384/- disallowed by the Department pertains to the duty on yarn which has been cleared by the Appellant .....

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..... ng Modvat credit. As per 57G(2), any invoice issued by the manufacturer under Central Excise Rules, 1944 is a valid duty paying document and there is nothing in this sub-rule from which it can be inferred that the invoices issued by a manufacturer to self, under which the goods are cleared for captive consumption for further manufacturing process or for packing of the finished goods, are not valid .....

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