ORDER
Shri Jeet Ram Kait
1.
This is a Revenue appeal filed against Order-in-Appeal No.230/96 (M) dated 5.11.96 on the ground that the invoices issued by the assessee after 1.4.94 did not contain particulars such as total quantity and total duty paid, etc. as required under Notification No.15/94 (NT) dated 30.3.94 and therefore allowing Modvat credit on such invoices was not legal and proper.
2. LD. SDR reiterated the submissions made in the appeal memorandum and prayed that in view of the facts stated therein, the Order-in-Appeal passed by the Commissioner (Appeals) be set aside and the Order-in-Original No.13/AC-V/95 (C.No.V/68/30/105/94-Adj.II) dated 22.6.95 passed by the Assistant Commissioner be restored.
3. LD. Advocate has invited our attention to para 5 of the Order-in-Appeal and has submitted that the matter has already been remanded by the Commissioner (Appeals) to the original authority to verify the various invoices with the original duty paying documents received by them and it should be possible to co-relate the duty payment particulars and other details from the documents available with the appellants.
4. Heard both sides. We are of the considered opinion that the order of remand by the Commissioner (Appeals) to the original authority is legal and proper and the appeal of the department is unwarranted. We are, therefore, of the considered opinion that there is no infirmity in the order of the Commissioner (Appeals which is required to be confirmed by rejecting the Revenue appeal. Ordered accordingly.
(Pronounced & dictated in open Court)