2007 (3) TMI 481

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..... t. [Order]. -  Modvat credit of Rs. 98,770/- (Rupees ninety-eight thousand seven hundred seventy only) stand availed by the appellant on the basis of supplementary invoices issued by the supplier of the inputs stands disallowed to the appellant by the impugned orders of the authorities below in terms of provisions of Rule 7(1)(b) of Cenvat Credit Rules 2002. The said Rule allows an assessee .....

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..... t the notice issued on 25-5-2004 alleging mis-declaration on the part of M/s. B.N. Enterprises with intent to evade payment of duty. The said M/s. B.N. Enterprises did not challenge the above show cause notice but paid the duty and settled the matter before Settlement Commission. The dispute in the present appeal relates to availing of Modvat credit of duty paid by M/s. B.N. Enterprises by way of .....

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