9911796707
TMI Blog1997 (12) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in Parikh Chemical Industries v. CCE, 1997 (95) E.L.T. 598. This letter had been given when the appeal had been posted for hearing on 27-11-1997. The hearing was adjourned to today. It is now stated by Ms. Gogia that Shri Agarwal is held up in connection with the surgical operation being undergone by his brother and that he would be able to attend the hearing if it is adjourned to afternoon. As, however, I am not sitting in the Single Member Bench after 3.15 P.M. and as it appeared that the matter was amenable to disposal on a perusal of the record in view of the settled legal position on the subject, I am proceeding to dispose of the matter after hearing Shri A.M. Tilak, learned JDR. 2. Appellant had taken Modvat credit in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lighted by Shri Tilak while arguing the case in favour of Revenue. He also submitted that the decision cited in the letter sent by the learned Representative was not actually applicable to the present case. That was a case regarding the duplicate copy of the invoice which requirement was introduced in Rule 57GG only w.e.f. 19-1-1995. As the said case related to a period prior to 19-1-1995, the benefit of Modvat credit had been allowed in that case in the case of original duty paying document. That situation does not arise in the present case. It was accordingly pleaded by him that the impugned order may be sustained. 3. I have noted of the submissions. I have perused the record. I find that there is no adverse finding by the authorities b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the Tribunal in Bengal Industries v. Collector of Central Excise, Calcutta-I, 1997 (92) E.L.T. 81 which is reproduced below :- 6..... The Govt. had recognised the difficulties faced by the trade and industry arising out of Notification 32/94-C.E. 33/94-C.E., dated 4-7-1994. It is in that view that circular dated 8-11-1994 was issued as also legal backing was given by amending Rule 57H as pointed out by the appellants. The circular as well as the legal backing alleviated some of the difficulties faced in the trade and industry. I also accept the proposition of the appellants that the requirements under Notifications 32/94-C.E. and 33/94-C.E. are merely procedural requirements and no more. In view of settled position of law that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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