2001 (2) TMI 417 - AT - Central Excise

Summary

Issues involved: Availability of Modvat credit based on invoices lacking certain particulars.

Analysis:
1. The main issue in this appeal was whether Modvat credit under Rule 57A of the Central Excise Rules was available to the appellant based on invoices issued by dealers without mentioning the rate and amount of duty in words and by unregistered dealers.

2. The appellant's advocate argued that Modvat credit was availed based on invoices from registered dealers, except one, and that the invoices contained required particulars as per Notification No. 15/94-C.E. The advocate cited a precedent stating that procedural lapses in duty paying documents are curable and should not disallow Modvat credit.

3. The respondent contended that as per the notification, invoices should contain rate and amount of duty in words and figures for Modvat credit eligibility. They relied on previous tribunal decisions emphasizing strict compliance with rules for availing Modvat credit.

4. The judgment held that Modvat credit was correctly denied based on invoices from unregistered dealers. However, for invoices lacking duty rate and amount in words, the substantive compliance of the notification was considered sufficient to allow Modvat credit. The judgment also noted that omission of quantity on certain invoices should not disqualify the appellant from availing Modvat credit.

5. Ultimately, the appeal was partly allowed, permitting the appellant to avail of Modvat credit based on invoices from specific dealers, despite minor deficiencies in the invoices.