2001 (6) TMI 156

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..... only) and penalty amount of Rs. 1,000/- (rupees one thousand only), I take up the appeal itself with the consent of both sides. 2. The above amount has been confirmed against the appellants by denying them Modvat credit availed by them on the basis of invoice issued by registered dealer. There is no irregularity or discrepancy pointed out by the Revenue in the invoice issued by the said dealer. .....

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..... nying the Modvat credit. As such the dealer's invoice, which is regular in all respects is proper modvatable documents so far they are concerned. For this purpose he has also made reference to the Tribunal's decisions in the case of C.C.E., Jaipur v. Ashok Leyland - [2001 (127) E.L.T. 804 (Tribunal)] and in the case of Shrikrishna Rolling Mills Ltd. - [2001 (129) E.L.T. 722 (Tribunal)]. In both th .....

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