2011 (3) TMI 1094

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..... objection - during the course of adjudication before the original adjudicating authority, the appellants produced the requisite invoices on the basis of which credit was availed - Held that:- The appellant having produced the invoices, on the basis of which modvat credit was availed, it was the duty of the adjudicating authority to verify and examine the appellant s claim. Merely because such in .....

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..... y the service suppliers. It is seen that during the course of adjudication before the original adjudicating authority, the appellants produced the requisite invoices on the basis of which credit was availed. The original adjudicating authority observes that, since such invoices were never produced before the audit or during the course of investigation or with their reply to the show cause notice, .....

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..... bjection stands dropped by the audit. He further submits that the invoices could not be produced before the audit as the same were lying in their head office. Subsequent production of invoices during the course of adjudication was to substantiate their claim that the credit has been availed on the basis of the invoices. The adjudicating authority was, atleast, required to verify and examine the in .....

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