9911796707
TMI Blog1996 (8) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... In the captioned six appeals the only issue for determination is whether the invoices/challans issued by the Depots of M/s IOC Ltd. at various places are duty-paying documents for the purpose of Rule 57G of the Central Excise Rules, 1944. 2. The facts of the case are that the respondents herein were issued demand show-cause notice by the department on the ground that they have taken Modvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. SDR appearing for the appellants submits that for purpose of taking Modvat credit, the duty-paying documents have been prescribed under Rule 57G of the Central Excise Rules, 1944. He submits that w.e.f. 1-4-1994, the GPIs were replaced by invoices. He submits that the certificates issued by the Indian Oil Corpn. have not been recognized as duty-paying documents for the purpose of Rule 57G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Rule 57G. The ld. Counsel submits that their cases are fully covered by this notification as they were taking Modvat credit on the strengh of certificates issued by the depots of M/s Indian Oil Corp. He therefore, prays that the impugned orders may be upheld. 5. Heard the submissions of both sides. It has been alleged that the challans issued by the Depots of M/s IOC Ltd., Mathura, Ambala a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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