9911796707
TMI Blog1997 (11) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... odvat credit was not admissible on the strength of invoice other than the duplicate copy. Only with the issue of Notification No. 23/94-C.E. (N.T.), dated 20-5-1994 Modvat credit on the basis of original copy could be taken in case of loss of duplicate copy subject to the satisfaction of the jurisdictional Asstt. Commissioner." The ld. Commissioner Appeals upheld the order-in-original and rejected the appeal of the Assessee. 2. The facts of the case are that the assessee-appellant before us took Modvat credit of Rs. 6,27,454/- on Polyester Staple Fibre and took Modvat credit on the strength of original copy of invoices in 10 cases. The Department alleged that Modvat credit can be taken only on the strength of Transporter's copy (dupli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6) E.L.T. 536] held more or less the same view. He submitted that the ratio of these decisions fully covers their case and prays that the appeal may be allowed after dispensing with the pre-deposit of duty and also condone the delay in submission of the appeal. 4. Shri D.K. Nayyar, the ld. JDR appearing for the respondent Commissioner, submits that the requirement of Notification No. 23/94-C.E. (N.T.) is mandatory and shall be applicable only with effect from the date of its issue i.e. 20-5-1984. He submits that the Hon'ble Madras High Court in the case of Medopharma v. Superintendent of Central Excise [1994 (70) E.L.T. 505 (Madras)], held that the requirement in the Notification is mandatory and is not clarificatory in nature. The ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods is also not in dispute and since the endorsed invoice is a duty paying document and since Notification No. 23/94-C.E. (N.T.) was issued within a short span from the date of introduction of the new scheme with effect from 1-4-1994, held that Modvat credit on original invoice will be available. We have also perused the judgment of the Hon'ble Madras High Court which in the specific situation of the case held that the requirement of notification is mandatory. Thus it was a specific decision on a particular notification and not holding that none of the notifications could be clarificatory. We have to examine each notification on its merits and then come to a conclusion whether a notification is mandatory or clarificatory in nature. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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