TMI Blog2003 (12) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ve filed the instant appeal. The dispute relates to denial of Modvat credit. The demand of Rs. 1,51,444/- was confirmed against the appellants and penalty of Rs. 5,000/- was imposed by the Original Authority on the ground that they availed Modvat credit on the basis of deficient invoices. 2. The learned Commissioner (Appeals) has held that, so far as the denial of credit for want of pre-authenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tical details, the duty paying documents, do not acquire the status of legally being the duty paying documents. 5. It is also seen that, the inputs in question are in the nature of auto parts or parts of general use which could be sourced from manufacturers, who are not subjected to excise duty being in small scale. Therefore, indication of quantum of excise duty on the invoices without a corres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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