2006 (1) TMI 41

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..... al No. E/974/2004.NB(SM) - Final Order No. 457/2006-NB (SM)-BR - Dated:- 24-1-2006 - This appeal is directed against Order-in-Appeal dated 24.11.2003 wherein the Commissioner (Appeals) has upheld the Order-in-Original denying the benefit of Modvat Credit to the appellants. 2. The relevant facts that arise for consideration are that the appellants availed Modvat Credit against the invoices .....

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..... e submissions at length made by both sides. I find that the issue involved in this case is denial of Modvat Credit on two invoice were issued by a Public Sector Undertaking i.e. BPCL, Mathura. I find from the show cause notice that the allegation regarding denial of Modvat Credit against these invoices is as follows:- "Modvat Credit has been taken on the strength of invoices which are not in th .....

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..... the invoices on which credit is sought to be denied are from a Public Sector Undertaking, to my mind, the PSUs would not to such an extent that they might have issued duty paying documents without payment of duty. 4. In the facts and circumstances as mentioned above, I find that the Order-in-Appeal deserves to be set aside. I set aside the Order-in-Appeal and allow the appeal with consequential .....

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