9911796707
TMI Blog1998 (11) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... he deficiency in the duty paying document cannot be a ground for denying Modvat credit and the credit is not deniable, as there is no dispute about the receipt and the usage of the inputs in the manufacture of declared final products, so also the duty paying character. 2. The facts of the case are that the appellant manufactures excisable goods falling under Chapter Nos. 73, 83 and 84 of the Schedule to the Central Excise Tariff Act (CETA), in their factory at Palghar in Thane district. They have availed of Modvat credit amounting to Rs. 81,278/- on the inputs CRSS sheets based on the SAIL s delivery challan-cum-invoice-cum-certificate, containing more than one endorsement. Under the show cause notice dated 1-12-1992, it was objected by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant by Jaintex, in whose favour there was already one endorsement of sale. This transaction is during 1992. The Modvat availed on the inputs has been upheld by the Asstt. Collector, and in the appeal it is set aside in spite of the settled case laws that SAIL s document is recognised as a valid duty paying document on par with the gate passes and more than one endorsement is permissible to avail the Modvat. The ld. DR has submitted that the case laws is pertaining to challan and not the certificates. In the reply, it is contended that the certificate is embossed in a rubber stamp on the challan-cum-invoice. 4. The point for consideration is whether there are sufficient grounds to allow the appeal. My finding thereon is in the affirmative. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yenn Castings Ltd., holding that SAIL s challan endorsed twice, is a duty paying document under the Modvat and substantive benefit not to be disallowed merely on account of minor procedure infractions if otherwise due and the credit is permissible under Rule 57G of the Central Excise Rules (Paras 5 6); and (b) 1996 (62) ECR 20 in the case of Topack Inds. Ltd. v. CCE Vadodara, it is held that the delivery challans of SAIL treated on par with gate pass and up to two endorsements Modvat credit is permissible vide para 4; and (c) 1998 (101) E.L.T. 420 CCE, Chandigarh v. Saket Steels Ltd., it is held in para 4 that the duty paid character of goods and quantum of duty paid when clearly established from challans issued by SAIL, two endorsements ..... X X X X Extracts X X X X X X X X Extracts X X X X
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