2007 (1) TMI 62

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..... 355/2007-SM (BR)(PB) - Dated:- 29-1-2007 - [Order per] - Both the appeals are arising out of the common Order-in-appeal dated 30-9-2004, wherein Modvat credit were denied and penalties were imposed. 2. None appeared on behalf of the appellants. Heard the learned D.R. 3. In this case, the appellants availed Cenvat credit on the basis of the invoices issued by the dealer It has been alleg .....

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..... mises. Moreover, the case of the appellants stands covered by the decision of the Larger Bench of the Tribunal in the case of Kamakhya Steel (P) Ltd. v. CCE reported in 2000 (40) RLT-575 wherein it has been observed that credit should not be denied to an assessee on procedural/technical grounds. There is no dispute regarding duty paid character of the goods and receipt of the same by the appel .....

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