2001 (10) TMI 1019

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..... ndent. [Order per : V.K. Agrawal, Member (T)]. - This is an application by M/s. Hero Cycles Ltd. for waiver of pre-deposit of Rs. 24,20,953.42 paisa confirmed by Commissioner (Appeals). 2. Shri J.P. Kaushik, ld. Advocate, submitted that the Modvat credit has been disallowed to them on the ground that the supplier, M/s. Essar Steels Ltd. had used the old blank printed invoices by putting n .....

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..... of Kamakhya Steels (P) Ltd. v. CCE, Meerut, [2000 (121) E.L.T. 247 (T) - 2000 (40) RLT 575 (CEGAT-L.B.)]. 3. Countering the arguments, Shri C.L. Mehar, learned SDR, submitted that as held by the Larger Bench in the case of CCE, New Delhi v. Avis Electronics Pvt. Ltd., 2000 (117) E.L.T. 571 (T) = 2000 (37) RLT 501 (CEGAT-LB) insistence on document evidencing payment of duty on the inputs as .....

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