9911796707
TMI Blog1998 (12) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as the appellant) have filed these two appeals against the Orders-in-Original No. 6/95/ADC/B-III, dated 7-8-1995 passed by the Additional Commissioner of Central Excise, Mumbai-VI and No. 86-88/TH-III/RKM/95-96, dated 27-2-1996 passed by the Assistant Commissioner of Central Excise, Thane Division-III, Mumbai-VI Commissionerate. 2. Brief facts of the case is that in Appeal No. V-2(39)211/B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucing original duty paying documents. On going through the Rule 57G(6) wherein it is stated that manufacturer may take credit on inputs received in his factory on the basis of original invoice, if duplicate copy of the invoice has been lost in transit, subject to the satisfaction of the Assistant Commissioner that the inputs have been received in his factory and the duty was paid on such inputs an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. The credit can be availed only on the duplicate invoices issued under Rule 52A or Rule 57GG and the original invoice can be used for taking credit only where the duplicate invoice is lost in transit and that too after proper scrutiny and the satisfaction of the Assistant Collector. As such taking a credit against original instead of duplicate documents should be exceptional rather than ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es issued by dealer not having godown. Eveready Inds. India Ltd. v. CCE, Hyderabad - 1997 (89) E.L.T. 180 (Tribunal). The invoices were issued by dealers not having godown, was a later requirement introduced by CCE-1 Trade Notice No. 10/95, dated 23-2-1995 and is also not the mistake on the part of appellant. If the dealer failed to comply with any of the provisions, action can be initiated only a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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