2001 (5) TMI 687

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..... llants 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, submits that a show cause notice was is .....

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..... 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 entitled for the credit. 4. Heard both .....

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