TMI Blog2000 (11) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Central Excise, Jodhpur Division vide his Order dated 30-3-99/6-4-99 has denied the Modvat credit amounting to Rs. 2,63,493/- to the appellants. The Modvat credit was availed by them during the period from 6-8-97 to 15-8-97 against the four invoices issued by M/s. Mount Synthetics Ltd., Ahmedabad. The credit is denied on the grounds that the invoices did not contain the particulars, viz., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces is irregular which is liable to be denied and recovered from them. The original authority has also imposed a penalty of Rs. 20,000/- under Rule 173Q(1)(bb) on the appellant. 2. On appeal, the Commissioner (Appeals) Jaipur vide his Order dated 24-2-2000 upheld the findings of the original authority dismissing the appeal of the party giving raise to the present appeal. 3. I have heard Shri O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue however, reiterated the findings of the original as well as the appellate authority and stated that since the prescribed particulars had not been given in the invoices, the same could not be considered as valid documents for the purpose of availing the Modvat credit thereon. 5. The matter is listed today for hearing the Stay Petition filed by the appellants. Since it relates to a small ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued. In my view this could not be the reason sufficient enough to deny the Modvat credit to the appellants. As rightly contended by the ld. Consultant for the appellants, the duty payment particulars as reflected in the impugned invoices are not in dispute. The particulars wanting in the invoices are the ones which do not have a bearing on the payment of duty in respect of the goods covered and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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