2017 (1) TMI 147

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..... other discrepancy such as dispute on the amount of duty, receipt and used inputs in the product was not raised. MODVAT credit for such a small discrepancy MODVAT credit cannot be denied - credit allowed - appeal allowed - decided in favor of appellant. - APPEAL NO. E/426/97-Mum - ORDER No.A/94188/16/EB - Dated:- 2-12-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. C.J. Mathew, Member (Techni .....

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..... er the appellant is before us. 2. Shri M.P. Baxi, learned Counsel for the respondent submits that the allegation of show-cause notice as well as the original order for denial of the MODVAT credit, is that the invoices are original copy and not duplicate for transporter. However the Commissioner (Appeals) denied the credit by giving some different findings in as much as, he gives the findings th .....

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..... er submits that all the invoices issued during the period May June, 1994, during the said period there was no requirement for the dealer to be registered for issuance of modvatable invoices, therefore even if the Commissioner s findings on the issue of registration of invoices issue person is considered, on this ground MODVAT credit cannot be denied. 3. On the other hand Shri N.N. Prabhudesai .....

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