COMMISSIONER OF CENTRAL EXCISE, Vs. RAYMOND LTD.

JUDGEMENT

(1.) THE appellants availed modvat credit of Rs. 7003/ - on 30.8.94 on the strength of invoice No. 180 dated 26.8.94 issued to M/s Chemo Pulp Tissues Ltd., Ghaziabad. The also availed modvat credit of Rs. 8397/ - and Rs. 17,183/ - on the basis of invoice No. 1302 dt 5.7.94 and No. 1304 dated 9.7.94 respectively issued by the dealers M/s A.R. Sale Agency. The appellants were issued show cause notice dated 27.2.95 calling upon them to show cause why the modvat credit in respect of the three notices should not be denied to them.

(2.) ON considering the reply of the appellants, the Assistant Commissioner of Central Excise Division, Chandigarh vide his Order dated 28.6.96 confirmed the demand of Rs. 32,583/ - under Rule 57 I of Central Excise Rules, 1944.

(3.) THE party filed an appeal but the Commissioner (Appeals), Chandigarh vide his Order dated 13.6.2000 dismissed the appeal of the party holding the findings arrived at by the Original Authority.