AGRAWAL STEEL INDUSTRIES Vs. CCE

JUDGEMENT

(1.) This appeal has been filed by the appellants against the impugned order -in -appeal dated 11.6.2002 vide which the Commissioner (Appeals) has reversed the order -in -original dated 21.11.96 of the Deputy Commissioner.

(2.) The appellants were sought to be disallowed modvat credit of Rs. 1,43,963 availed by them in the month of April 95, through a show cause notice dated 3.11.95 issued by the Superintendent on the ground that the invoices issued by the Branch Sales Office of the SAIL did not contain details of the manufacturer such as Invoice No., date, duty paid, etc. in terms of Notification dated 4.7.94. The adjudicating authority dropped the proceedings, by holding that all the requisite details had been supplied by the appellants, through the order -in original dated 21.11.90. But the Commissioner (Appeals) had reversed that order by observing that the invoices -cum -challans were completed subsequent to the availment of credit and the authenticity of the photo -copy of the same was a matter of doubt.

(3.) None has come present on behalf of the appellants. They have prayed for decision on merits. I haves heard the learned JDR and gone through the record.