2008 (10) TMI 364

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..... sp;     Shri H.B. Negi, SDR, for the Appellant. Shri H.G. Dharmadhikari, Advocate, for the Respondent. [Order]. -  The respondents herein availed Modvat credit on the basis of endorsed invoices.  Show cause notices were issued for recovery of credit on the ground that such invoices were not valid duty paying documents for the purpose of credit availment. The demand .....

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..... ommissioner (Appeals), in the light of the Apex Court decision in Commissioner of Central Excise, Shillong v. Woodcraft Products Ltd. [2002 (143) E.L.T. 247 (S.C.)]. The ld. Counsel's submission that notice under Section 11A is required to be issued for recovery of erroneous refund, cannot be accepted in view of the Apex Court decision cited supra. The Tribunal's decision in Mukund Ltd. v. Commiss .....

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