9911796707
TMI Blog1996 (7) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is whether Modvat credit can be availed on the strength of original invoices when a Trade Notice prescribed a procedure to be followed in such cases. 2. The facts of the case are that the appellants got certain inputs. The duplicate invoices were misplaced. The appellants took credit on the strength of original invoice. The Department alleged that there was a Trade Notice in which the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action of the Assistant Collector. He submitted that before the Assistant Collector, the entire position was explained and it was stated that in case any claim of Modvat credit from anywhere else comes in, then the appellants would be able to indemnify the Government to that extent. The ld. Counsel submitted that Trade Notices are not binding on the Tribunal. In support of this contention, he cite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, prayed that the appeal may be accepted. 4. Shri Y.R. Kilaniya, the learned DR submits that pursuant to Rule 57G(2A), the Collectorate issued a Trade Notice. He submits that Rule provided for satisfaction of the Assistant Collector; that ingredients for the satisfaction of the Assistant Collector was set out in the Trade Notice No. 39/94-C.E., dated 2-6-1994. He submits that since the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncession is substantial and can be termed as a substantive sort of benefit. This cannot be denied for procedural matters. I do not see in the findings of the Assistant Collector saying that goods did not arrive or the duty was not paid on which Modvat credit has been taken. Modvat credit has been denied by the Assistant Collector on simple ground that they did not follow the procedure set out in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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