2000 (11) TMI 441

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..... Respondents. [Order]. - The appellants filed this appeal against the order in appeal passed by the Commissioner (Appeals). In the impugned order the benefit of Modvat credit was denied in respect of minor oil on the ground that the appellants had not made entry in their RG-23B Part I in respect of receipt of the goods. Learned Advocate appearing on behalf of the appellants submits that the app .....

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..... ies in respect of credits made in their RG-23B Part II Register. The Revenue is not disputing the entry made in their RG-23B Part II account. There is no allegation against the appellants that this entry was made without receipt of the goods or the goods were not received in the factory or not used in the manufacture of the soap. The goods were received in the March, 1988 and were entered in their .....

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