1999 (4) TMI 255

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..... This is an appeal relating to denial of Modvat credit of Rs. 4075.76. 2. I have gone through the show cause notice. In paragraph 7 of the same, it has been specifically stated that the appellants have issued inputs as per the issue slip but they have not shown the debit entry in RG 23A Pt. I. It also charges the appellants that they have not maintained the account of raw material. In the Ord .....

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..... l product/s as envisaged in Rule 57A. In view of the above factors, I hold that the Modvat credit amounting to Rs. 4,075.76 has been correctly disallowed under Rule 57-I by the adjudicating authority. Also as the provisions of Rules 57A and 57G(3) have been contravened, penalty has been correctly imposed under Rule 173Q ibid. In view of the above, I uphold the impugned order and reject the appeal. .....

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