9911796707
TMI Blog1999 (12) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid on steel tubes on the strength of invoices on which the invoice numbers were not pre-printed but computer-printed. The Department did not accept such availment of Modvat credit and hence, issued show cause notice to the party alleging that the steel tubes would not be acceptable as capital goods for purposes of taking the credit under Rule 57Q ibid and that the invoices without pre-printed numbers would not be acceptable as valid duty paying document for the purpose of such credit, and asking the party to show cause why the duty amount of Rs. 35,664/- (credit whereof was taken as above) should not be recovered under Rule 57U of the Central Excise Rules. The appellants contested the department s view in their reply to the show-cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmitted a gross error in reaching the finding that the steel tubes are used only in the preparatory stage of the manufacturing process and hence, would not come anywhere in the processing of the final product. The learned Advocate has further submitted that though the adjudicating authority has disallowed the Modvat credit on the additional ground of the invoices not having pre-printed serial numbers, the lower appellate authority has kept mum on this aspect of the matter. This submission of the learned Advocate is factually correct on the face of the records. The lower appellate authority has not considered the contentions raised by the party with reference to the aforesaid ground of lack of pre-printed serial numbers on the invoices, nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Tribunal in the case of Indian Hume Pipe Co. Ltd. v. CCE, Jaipur reported in 1998 (103) E.L.T. 77 (T) = 1998 (27) RLT 902 (CEGAT). That was a case where the invoice, issued under Rule 52A and on the strength of which the assessees had taken Modvat credit, was one without pre-printed serial number. However, in that case, payment of duty on the goods covered by the invoice was certified by the concerned Supdt. of Central Excise. In such circumstances, the Tribunal held that the Modvat credit was not to be denied to the party on the mere ground of lack of pre-printed serial number on the invoice. In the instant case, no dispute was raised by the department before any of the lower authorities with regard to payment of duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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