9911796707
TMI Blog1999 (12) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... of certain invoices issued during the period July, 1994 to September, 1994. Entire credit was disallowed on the ground that the dealer was not a registered dealer for purposes of Notification No. 32/94-C.E. (N.T.), dated 4-7-1994. The Commissioner (Appeals) in the impugned order had however allowed certain part of the credit and held that the dealer who had issued the seven invoices had obtained registration with the Central Excise Department before 31-12-1994 and in terms of the C.B.E.C. Circular No. 76/76/94-CX, dated 6-11-1994, the invoices were acceptable and appellants were entitled to take credit on the said seven invoices. He had also observed that as regards the question of non-mention of rate and amount of duty in the seven invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Circular No. 76/76/94 was a clarificatory circular to explain the amendment made to Rule 57H made by Notfn. No. 64/94, dated 7-11-1994 and it could not be taken as permitting the taking of credit on the basis of invoice issued by unregistered dealers. 4. Appearing for the Respondents, Shri B.L. Jain, ld. Consultant submits that the Commissioner (Appeals) has rightly relied on the C.B.E.C. Circular No. 76/76/94. He made particular reference to para 5 of the said circular which had clarified that the invoices issued by a dealer, as long as it contains the details referred to in Notfn. No. 15/94 and Notfn. No. 21/94, should be recognised if such persons had registered themselves under Rule 57GG consequent to Notfn. 32/94, dated 4-7-1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-12-1994 amending Rule 57H. Rule 57H admittedly deals with transitional provisions. After the amendment of Rule 57H by Notfn. No. 64/94 of 7-12-1994, invoices or other documents prescribed by the C.B.E.C. became valid documents for purpose of Rule 57G. After the amendment of Rule 57G on 7-11-1994, certain difficulties had arisen out of Budgetary changes in 1994-95 relating to acceptance of invoice as proper document for purpose of Modvat credit especially in relation to the provisions contained in Notfn. Nos. 21/94 and 32/94. The C.B.E.C. Circular had clarified in para 4 that certain documents like invoices issued by the manufacturer from his factory, the manufacturer from his depot, wholesale distributor/dealer of the manufacturer or i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
