2005 (12) TMI 491 - AT - Central Excise

Summary

Issues:
1. Availing credit on original copy of invoice without permission under Rule 57G(2a) of Central Excise Rules, 1944.
2. Dispute over procedural requirements for availing credit.
3. Applicability of Notification No. 7/99-C.E. and Circular No. 441/7/99-CX.
4. Duty-paid character of goods not in dispute.

Analysis:

Issue 1:
The appeal concerns the assessee availing credit on the original copy of the invoice without seeking permission under Rule 57G(2a) of the Central Excise Rules, 1944. The Revenue contested this action, citing non-compliance with the said rule. The Tribunal noted the Revenue's reliance on a previous decision and the specific details mentioned on the invoices.

Issue 2:
The respondent argued that despite the duty paid character of the inputs and compliance with Rule 57A, the requirement to seek permission under Rule 57G(2A) did not apply. The respondent referred to Notification No. 7/99-C.E. and Circular No. 441/7/99-CX to support their stance. They highlighted that the necessary details were present on the invoices issued by the company, thus justifying the waiver of procedural requirements.

Issue 3:
After considering both sides, the Tribunal acknowledged the duty-paid nature of the goods and the availability of required particulars on the invoices in question. The Tribunal emphasized the significance of Notification No. 7/99-C.E. and Circular No. 441/7/99-CX, which allowed for the waiver of procedural requirements in such cases. Consequently, the Tribunal deemed the grounds of appeal by the Revenue as not maintainable and rejected the appeal.

This judgment underscores the importance of adherence to procedural rules in availing credits while also recognizing the applicability of relevant notifications and circulars in determining the validity of such actions. The duty-paid character of goods and the presence of necessary details on invoices played a pivotal role in the Tribunal's decision to reject the Revenue's appeal.