2007 (1) TMI 478 - AT - Central Excise

Summary

Issues involved: Appeal against Commissioner (Appeals) order regarding Modvat credit for raw material received from manufacturer's depot.

Summary:
The appeal before the Appellate Tribunal CESTAT, Ahmedabad involved a dispute regarding Modvat credit for raw material received by the respondent company from the manufacturer's depot. The Central Government had issued a notification specifying valid documents for claiming Modvat credit under Rule 57G of the Central Excise Rules, 1944. The respondent had received supply from the manufacturer's depot along with original duty paying documents and claimed Modvat credit based on these documents. Despite show cause notices proposing duty demand, the original authority and the Commissioner (Appeals) both found in favor of the respondent, noting that the necessary details were present in the documents received by the assessee. The Commissioner also emphasized that minor defects in the invoices should not result in denial of credit. The Tribunal concurred with the lower authorities, stating that any omissions were curable defects and upheld the substantive benefit for the respondent. Consequently, the department's appeal was rejected by the Tribunal. The decision was dictated and pronounced in open court on 12-1-2007.