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3. The respondents had also availed Modvat credit on inputs viz. Linear Alkyl Beneze Sulphuric acid (LABSA) received from M/s. Advance Detergents (P) Ltd., Pondicherry who had received the Liner Alkyl Beneze (LAB) (input for LABSA) from the depot of M/s. Tamil Nadu Petroproducts. Pondy, on A/c of the respondents herein for conversion of the LABSA and removing the same to the respondents.

4. It is in the above circumstances that show cause notices were issued to the respondents for availing credit to the tune of Rs. 43,2000/- based on invoice which were marked "Not for sale" and the show cause notices culminated in the various orders-in-original passed by the original authority wherein he had disallowed the credit on the ground that the invoices did not satisfy the explanation to the Notification No. 14/95, dt. 20-4-95. The explanation to this notification prescribes Invoice as a document issued by a Registered person "for sale of goods" and which contains such details as prescribed by the Board under Rule 57GG. On appeal before the Commissioner (Appeals), the Commissioner (Appeals) set aside the orders-in-original and allowed the appeals of the respondents.