2005 (9) TMI 359

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..... . - This appeal is directed against Order-in-Appeal No. 211/2003, dated 2-6-2003 passed by Commissioner of Central Excise (Appeals), Madurai by which he has sustained the order of the original authority of disallowing the Modvat credit to the tune of Rs. 85,274/- since the invoice was not in the name of TNEB, Samayanallur. The ld. Commissioner (Appeals) also found from the available details that .....

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..... ave correctly disallowed the Modvat credit to the tune of Rs. 85,274/- inasmuch as the modvatable invoices was not in the name of TNEB, Samayanallur and therefore the appellant TNEB cannot be allowed to take Modvat credit inasmuch as it is not possible to relate the invoices to the goods allegedly received by TNEB, Samayanallur Workshop. I, therefore, do not find any infirmity in the order of the .....

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