2007 (10) TMI 183

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..... ed to the appellants who are engaged in the manufacture of P or P medicaments falling under Chapter 30 of the schedule to the Central Excise Tariff Act, 1985, on the ground that it was taken on invoices issued by dealers who are not registered as per the requirement of Notification 32/94 dated 4-7-1994 and did not contain particulars relating to description of goods etc. as per Notification 15/94 .....

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..... invoices not containing all the requisite particulars, I have perused the invoices and do not find that any particulars are missing. Further, even the show cause notice and order do not spell out what are the particulars lacking in the invoices. However, credit taken on invoice Nos. 41 and 42 is not admissible as no satisfactory explanation has been adduced by the assessees for the variation in th .....

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..... d that the invoices, on the basis of which credit was taken, did not contain requisite particulars as prescribed in Notification 15/94, hold that credit taken on invoice Nos. 41 and 42 is not admissible, and remand the issue of variation in credit amount to the adjudicating authority.     5.         The appeal is partly allowed as above. &nb .....

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