1997 (3) TMI 300 - AT - Central Excise

Summary

Issues:
Denial of Modvat credit on four invoices based on various grounds.

Analysis:
1. Invoice No. 50, dated 31-3-1995:
- The appellant's advocate argued that the hand-written "duplicate" word on the invoice should not invalidate it for Modvat credit.
- However, the judge found discrepancies in the handling of the duplicate copy and upheld the denial of Modvat credit amounting to Rs. 5850.

2. Invoice No. 96, dated 25-8-1994:
- The advocate contended that since the invoice was issued before the requirement of specifying duplicate, the objection raised by the department was incorrect.
- The judge agreed, setting aside the denial of Modvat credit of Rs. 38,250.

3. Invoice No. 1138, dated 24-4-1995:
- The department objected to the hand-written invoice number, but the advocate argued that this was a minor issue as the goods were not received.
- The judge agreed, condoning the mistake and allowing Modvat credit of Rs. 4897.

4. General Observations:
- The advocate did not contest the denial of Modvat credit for Invoice No. 39, dated 17-4-1995.
- The department emphasized the importance of printed invoice numbers and the evolution of invoice requirements.
- The judge carefully considered the timing of invoice issuance and relevant regulations in each case before making decisions.

5. Conclusion:
- The judge modified the impugned order, allowing Modvat credit for Invoices 96 and 1138, while upholding the denial for Invoice 50. Consequential relief was granted to the appellants as per the law.