TMI Blog2003 (12) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. The appellant s instant appeal relates to denial of Modvat credit of Rs. 1,41,690/- and imposition of penalty of Rs. 15,000/-. The credit was initially denied to them by the Asstt. Commissioner. The credit was denied on capital goods on the ground that the description of the capital goods was not precise as nobody could make out as to what the goods are. On i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the corresponding description figuring in the purchase invoice. So it is not correct to say that the declaration is not precise or adequate. Since these items are repeatedly being used and procured by the appellants, the Asstt. Commissioner concerned, ought to have sought further details from the appellants, before disallowing the credit. The items in question being eligible for Modvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, denial of Modvat credit to end-users on the strength of such computer generated invoices, is not warranted as non-submission of software is basically a technical offence in nature. The deficiency is also attributed to the supplier IOC Ltd. and not to the appellants. 3. There is no ground to claim that the inputs are not duty paid and thus have not been used in the manufacture of dutiable fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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