9911796707
TMI Blog1997 (12) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... d., Malanpur (hereinafter referred to as the Appellant) against Order-in-Original No. 53/CEx/Demand/AC/95, dated 13-11-1995 12/CEx/ Demand/Adj./95, dated 24-11-1995 (hereinafter referred to as the impugned order) passed by the Asstt. Commissioner, Central Excise, Gwalior (hereinafter referred to as the Adjudicating Authority). 2. Applications under Section 35F of Central Excise Act, 1944 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original copy of the invoice contains all the relevant particulars and was a valid document for taking credit. However, subsequently they have also submitted duplicate copy of the invoice which was not marked as duplicate but for check post as per the existing practice of the supplier. He also relied on the following case laws. 1. Travancore Rayons Ltd., v. C.C.E. - 1997 (93) E.L.T. 254 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no such con- dition for availing credit on `Duplicate copy . In any case, since the necessary certificate of payment of duty was given by the SAIL on the goods covered by the challan-cum-invoices, the requirement has been met and they can be treat-ed as a valid documents for the availment of Modvat credit. The impugned or- der for the above reasons is, therefore, not sustainable and I, hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision, effective measures against such misuse can be taken. The fact is that substantial benefit of Modvat cannot be disallowed for such procedural lapses if the payment of duty on such inputs and their use in the final product is not in doubt. Under the circumstances, the appellant is eligible for the Modvat credit and I hold accordingly. The appeals are allowed and impugned orders are set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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