2001 (10) TMI 872

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..... grieved by the decision of the Commissioner (Appeals) who has held that Modvat credit is available to the respondents herein on invoices not containing all the requisite particulars as prescribed in Trade Notice No. 51/94, dated 27-7-1994 read with Rule 57GG of the Central Excise Rules. On hearing both sides and perusing the show cause notice issued to the respondents herein, I agree that the noti .....

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..... ty paying nature of the inputs and the validity of the duty paying documents viz. invoice are not in dispute and further since inputs were received in original packing from the manufacturer to the factory premises of the respondents, there is no reason for denial of credit to the respondents herein. The respondents having substantially complied with the requirements prescribed under Rule 57GG, I u .....

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