2001 (5) TMI 687

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..... . [Order]. -  The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit was denied to the appellants on the ground that the invoices issued by the dealers were not in conformity with the provisions of Notification 33/94-C.E. (N.T.), dated 4-7-1994. 2. Ld. Counsel, appearing on behalf of the appellants, submit .....

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..... is of the show cause notice. He, therefore, submits that the adjudication order is beyond the scope of show cause notice. 3. Ld. D.R., appearing on behalf of the Revenue, submits that for taking credit on inputs, the invoice should contain particulars as provided under Notification 33/94, dated 4-7-1994. As the invoices are not in conformity with the notification, the appellants are not enti .....

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..... ion, submitted that all the invoices are modvatable documents except one invoice. The adjudicating authority, further, without commenting upon the report submitted by the Supdt. which was duly submitted after due verification, confirmed the demand. In view of the above discussion, as the impugned order is beyond the scope of show cause notice, is set aside and the appeal is allowed.
Case laws, .....

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