2009 (3) TMI 1031

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..... ce was redirected to another address (No 507-509, Om Prakash Arcade, Ambedkar Udyan, Chembur, Mumbai 400 071) and the same was subsequently received undelivered. No change of address has ever been communicated to the Registry by the appellants. In the circumstances, I consider that the appellants are not interested in pursuing their appeal. I take up the appeal for final disposal. 2. This appea .....

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..... ia Ltd, in his statement dated 29.11.1999 given under Section 14 ibid, admitted that they had not supplied the input but only issued the invoices to help the assessee avail MODVAT credit. Neither of these statements was retracted. Therefore, after hearing the learned D.R. and considering his submissions, I hold that MODVAT credit of ₹ 4,47,000/- taken by the appellants on the strength of 15 .....

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