1998 (6) TMI 182

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..... ondents. [Order]. - The issue in this case relates to denial of Modvat credit of Rs. 15,816.89 p. on the ground that this amount of credit was taken on inputs on the strength of invoice mentioning `delivery at Varanasi' which has been treated as not a duty paying document within the meaning of the relevant Rules. The period of dispute is July to November, 1995. 2. The Assistant Commission .....

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.....  I have heard Shri Rajesh Chhibber, learned Counsel for the appellants and Shri A.M. Tilak, learned DR for the Revenue. 4. The appellants had got the inputs viz.aluminium rolled sheets issued by M/s. Alumina products, Lahurabir, Varanasi who are a registered dealer under invoices issued under Rule 57G of the Central Excise Rules. All the four invoices were accompanied by challans. The c .....

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