2014 (5) TMI 906 - AT - Central Excise

MODVAT credit - duplicate copy of the invoice was not produced - There was no correlation between the factory to depot to correlate the goods covered under invoice issued to the appellant wherein the mention of factory invoice is given but same was not produced - Held that - goods/inputs have not been received by the appellant and same has not been used. It is admitted fact that inputs have been received and used in the manufacture of final product. In this circumstances, as held by the tribunal in the appellant s own case 2006 (2) TMI 51 - Appellate Tribunal, Mumbai , the appellant s are entitled to take credit. Further, I find that the correlation of sale invoice of the factory is a curable defect, only a technical lapse. There is no dispute that inputs has not been received and duty not paid. I hold that appellants are entitled to take modvat credit - Decided in favour of assessee.

Summary

The appellate tribunal allowed the appeal, stating that the appellant is entitled to take modvat credit as inputs were received and used in manufacturing the final product. The impugned order was set aside, and the appeal was allowed with consequential relief.