TMI Blog2004 (5) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal is directed against the Order-in-Appeal, whereby Modvat credit to the extent of Rs. 69,562.50 was denied and a penalty of Rs. 5,000/- was imposed on the appellants. 2. Heard both sides. 3. I note that the Modvat credit was denied to the appellants on the ground that the duty paying documents viz., invoices were issued in the name of their Andheri plant, whereas the said goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is claimed by the appellants that, the Andheri unit only intermediate goods are made and the final products are manufactured by Ghatkoper unit and the clearances are also made from Ghatkoper unit. Besides, the appellants also claimed that, the utilisation of input in Andheri unit and return of the intermediate goods made from Ghatkoper the inputs supplied by Ghatkoper unit for manufacture of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the main unit at Ghatkoper. Similarly, the indication of the name of Andheri Unit on the duty paying documents would not come in way of allowing credit since this is a minor technical deficiency in the duty-paying document and there is no allegation that the inputs are duty paid or these have not been utilised in the manufacture of final goods. 6. Accordingly, the appeal succeeds and the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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