1998 (8) TMI 332

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..... Appeal taken up for disposal after waiving deposit of duty. 2. Notice was issued to the appellant alleging wrong taking of Modvat credit on 21 invoices. The reasons specified were that the supplier is a wholesale supplier and invoices were not in conformity with Notification 16/94, dated 30-3-1994 and Trade Notice No. 30/94. The Additional Commissioner allowed credit taken on three of the in .....

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..... his cannot be upheld. 5. By Notification 15/94 the Central Excise prescribed inter alia the invoices issued by the importer containing the required particulars for the purpose of Rule 57G. It is difficult to hold that the notice contemplated denial of notice on this ground. The reason contained on it alleged specifically even on the assumption that it did, there is no basis for such an alleg .....

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