2004 (10) TMI 137

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..... during the hearing issue raised was argued in detail. Therefore, it is appropriate that the appeal itself is disposed of. Accordingly, the requirement for pre-deposit is waived and appeal itself is being taken up for disposal. 2. This appeal relates to the denial of Modvat credit in respect of three inputs purchased by the appellant. The first ground for denying credit is that in addition to th .....

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..... on this score is that it remains clarified under Board Circular No. 180/14/96-CX that automatic numbering machine generated invoice numbers are also valid. Thus, this issue remains settled in favour of the appellant. The third and last reason for denying credit is that purchase invoice of the appellant, did not indicate particulars of duty payment, even though the amount of duty is paid indicated .....

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