1998 (8) TMI 294

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..... or the Respondent. [Order]. - Briefly stated the facts of the case are as follows : 2. The appellants herein availed Modvat credit amounting to Rs. 19,301.35 on the strength of Invoice No. 431, dated 8-11-1995 issued by the manufacturer of the goods. Taking of credit on this Invoice was challenged by the Revenue on the ground that it does not show payment of duty and therefore, credit cou .....

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..... llate Authority as well. For the same reason as given by the adjudicating authority, the appellate authority has disallowed the Modvat credit. Hence this appeal before the Tribunal. 3. Ld. Advocate has submitted that the invoice on which basis the Modvat credit has been taken shows the endorsement regarding payment of duty as mentioned above. I am afraid that this plea will not be of any use .....

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..... nce of any such document, merely going on the basis of documents produced by the supplier will not be treated as the valid document and entitle the appellant to avail Modvat credit under Rule 57G ibid. This stipulation is very clearly given in Rules and it is the crux of the entire Modvat scheme. In the circumstances, I do not think that it is a fit case even for admission of the Appeal. Consequen .....

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