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TMI Blog1998 (9) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... Modvat credit of the amount mentioned in the respective impugned orders on the grounds that : (i) Invoices do not bear printed serial numbers. (ii) The dealers invoices were not in the Pink colour, not authenticated by the Range Jurisdictional Superintendent under Notification No. 23/95 N.T. (iii) Invoices issued by M/s. HPCL and M/s BPCL dealers did not have three pre-printed names, address and registration no., name of the Range/Division/Commissionerate. (iv) Date and time of issue of invoices as well as the date and time of removal of goods not mentioned in the invoices. (v) Modvat credit was availed after six months from the date of issue of invoices. (vi) Credit was availed on the basis of the invoices other than duplicate copy bearing rubber stamp. (vii) Modvat credit was availed on the basis of certificate issued under Rule 57E in respect of : (a) items which were sent to spare parts department of the assessee (b) items which were sent to deliver previously. (viii) Credit was availed on the basis of invoices others the duplicate copy for transporter issued. (ix) The inputs for not received alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts and the documents, which can be co-related. The Assistant Collector is also intimated regarding the maintenance of the documents. The substantive benefit cannot be denied in view of the above factors on a technical omission or violations. He has further clarified the definition of printing under Rule 52A on the invoices in the background of the dictionary meaning, as a mark, an expression, an indentation or mark left on the surface by the pressure, and impression something impressed with a print or firm in the mould, referring to the Oxford, Chambers, Collins, Webster, Dictionary. The appellant, being manufacturer of motor vehicles, received various inputs from diverse sources. The copy of the RG 23 entry is produced as per Annexure-V which is not considered in the impugned order. The final product is cleared on payment of duty, the inputs have reached the appellant factory and it is used in the manufacture thereof. Documents are counter-signed by the authorities. The acknowledgment of Assistant Collector is obtained. So the appeals are to be allowed. 4. The ld. JDR has argued that in Rule 57G and Rule 52A printing is not defined. The meaning assigned to it by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other document as may be prescribed by the Central Government by Notification in the Official Gazette in this behalf evidencing the payment of duty on such inputs. Rule 52A of the Rules read :- Rule 52A - Goods to be delivered on an invoice. - (1)No excisable goods shall be delivered from a factory of a warehouse except under an invoice signed by the owner of the factory, or his authorised agent : Provided that when the excisable goods, other than those to which provisions of Chapter VII-A apply, are removed on payment of duty such invoice shall be required to be countersigned by the proper officer. Explanation. - In this rule, and in any other rule, where the term invoice or gate pass, as the case may be, is used it shall mean - (i) assessee's own document such as invoice, challans, advice or other document of similar nature generally used for sale or removal of excisable goods and which shall contain all the particulars as required under the said Act or in these Rules; or (ii) such other form as the Central Board of Excise & Customs may notify. (2) The invoice shall be made out in quadruplicate. The original copy shall be for the buyer, the duplicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8195;Each invoice shall bear a printed serial number running for the whole year beginning on first January of each year. Only one invoice book of each type shall be used by a factory for removal of excisable goods at any one time unless otherwise specially permitted by the Commissioner in writing. (7) Each foil of the invoice book shall be authenticated by the owner or working partner or Managing Director/Company Secretary, as the case may be, before being brought into use by the manufacturer. The serial number of the invoice, before being brought into use, shall be intimated to the Assistant Commissioner of Central Excise and dated acknowledgement of receipt of such intimation shall be retained by the manufacturer. (8) If any person - (a) carries or transports excisable goods from a factory or warehouse without a valid invoice, or (b) while carrying or removing such goods from a factory or warehouse does not on request by an Officer, forthwith produce a valid invoice, or (c) enters any particulars in the invoice which are or which he has reason to believe to be false, he shall be liable to a penalty not exceeding three times the value of the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considerably large import and the Modvat credit is admissible in respect of duty paid on the inputs used in the preparation, in the process of manufacturing final product steel castings. So in the light of the above rulings the present case is considered below. 6. Point for consideration is whether there are sufficient grounds to allow the appeals question? My finding thereon is in the affirmative. 7. Regarding RG 23D entry/Extract as contended by the appellant the appellant in the adjudication proceedings had submitted the extract of the RG 23 register along with the letter dated 28-9-1997 to the Commissioner of Central Excise, Pune under Annexure-V. The certificate is obtained from the M/s. Hindustan Petroleum Corporation Limited giving the details of RG 23D entry numbers. In view of this the disallowance of amount of Rs. 2,66,005.69 disallowed has to be set aside. 8. Regarding the input steel shots, as contended by the appellant, and as conceded by the DR, Modvat credit is permissible to the said inputs in view of the decision in Shivaji Works Ltd. v. Collector of Central Excise, Aurangabad - 1996 (88) E.L.T. 678 (Tribunal). So, Rs. 54,262.50p. disallowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch reasons as per Nahar Spinning Mills Ltd. v. Collector of Central Excise - 1998 (97) E.L.T. 127. 11. Under Rule 52A of the Central Excise Rules as narrated above under Clause (3) the copies of the invoices shall only be marked at the top in capital letters as mentioned therein. So, as contended by the appellant, the question of printing does not arise, marking can be made in any manner. 12. Regarding the tick marking against the duplicate copy of the invoices there is a rubber stamp of duplicate for transporter, and the invoices contained all the particulars as cleared by the Jurisdictional Excise Officer of the supplier and therefore eligible for Modvat credit to the appellant. Regarding the credit availed on Rocker Arm Pad Blank, capital goods is carbide wear parts fixed by induction brazing on top surface of the carbide tip comes in contact with Camshaft, Cam Lobes and bottom surface of the Rocker Arm comes in contact with Valve Stem and Dome Nut. This carbide is selected for longer life of the Rocker Arm. The inputs are used in a Rocker Arm Lever, which is part of OM616 Engine, and which in turn is a part of motor vehicle. So, the Modvat credit is admissible on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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