2001 (8) TMI 136

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..... the Central Excise Act, 1944 against the order Annexure P3 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short to be referred as the 'CEGAT'), dated May 10, 2000. [2000 (122) E.L.T. 514 (T)] 2.The petitioner has prayed that the following question arises out of the order of the Tribunal : "Whether Modvat credit is eligible on the invoices which does not co .....

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..... he Commissioner (Appeals) Central Excise dismissed the appeal vide order dated November 18, 1999, Annexure P2, upholding the order of the Additional Commissioner, Customs and Central Excise, Chandigarh dated November 16, 1995. 5.Respondent No. 1 approached the CEGAT against the orders of the authorities below. Vide order dated May 10, 2000 the Tribunal set aside the orders passed by the Addition .....

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..... nputs. 7.We have considered the arguments advanced by the learned Counsel for the Revenue. A perusal of the show cause notices reveals that the adjudicating authority did not specify as to what information was required to be stated on the invoices. Despite this, the respondent had furnished dealer's certificate wherein all the necessary particulars of the manufacturer's invoices were mentioned. .....

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