9911796707
TMI Blog1998 (6) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. [Order]. Briefly stated the facts of this case are as follows :- The respondents herein the month of April and May, 1995 availed Modvat credit of Rs. 1,56,877/- on invoices issued by supplier of inputs which did not mention at all the mode of transport and the motor vehicle numbers by which the goods were allegedly received in the respondent s factory. Revenue has considered this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansport and if it is a motor vehicle, the registration number of the motor vehicle. These two things he submits were not available in the invoices on the strength of which the respondents had taken the Modvat credit. It is therefore, submitted that the invoice has become an invalid document for the purpose of availing Modvat credit. He, therefore, prays that the Modvat credit be disallowed and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the purchaser,the description of the product, the weight of the consignment. These particulars tally with the particulars given in the invoices. It is therefore, submitted by him that the appeal of revenue should be dismissed. 4. In his rejoinder Shri A.M. Tilak, JDR submits that although the goods receipts have been produced by the partner of the respondent firm but there is no correla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore be held as has been held by the lower authorities that omission to mention the mode of transport in the invoices is a minor procedural lapse and therefore, should be ignored. In my view, it is one of the important things, and goes to the root of the matter. It casts doubt on the receipt of the material itself by the respondents. Reliance placed by the respondent s representative Shri B.L. G ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
