9911796707
TMI Blog2000 (2) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,653/-, the same may be deducted from the confirmed demand, and rest amount is payable by the appellant". 2. The Addl. Commissioner in the Order-in-Original had held "M/s. Glaxo India Ltd. were taken as a going concern by M/s. Heinz India (P) Ltd., and the change required to be indicated in records in the necessary Central Excise statutory books of accounts and documents. But the party intimated about the change vide their letter, dt. 24-9-1994, whereas the relevant invoices regarding the duty paid capital goods were out during the month of June, August & Sept, 1994. It appears that the change was not immediately brought to the notice of the department but since the unit was taken as a going concern by M/s. Heinz India (P) Ltd., the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The facts of the case in brief are that the appellants took Modvat credit on LDO which was used to run the boiler and therefore, it was alleged could not be termed as an input utilised in the manufacture or in relation to the manufacture of the finished product. In this case M/s. Heinz India had taken over M/s. Glaxo India. The authorities below disallowed Modvat credit on the ground that prior permission was not taken from the Asstt. Commissioner for taking Modvat credit in respect of invoices in the name of predecessor company namely Glaxo India Ltd. from whom the factory was taken over by M/s. Heinz India Pvt. Ltd. 4. Arguing the case for the appellants Shri K. Kumar, ld. Counsel submits that in so far as the admissibili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'duplicate', 'triplicate' etc. Further, the original copy of the invoice will only be valid for availing the Modvat credit. Ld. Counsel submits that in view of this clarification nothing remains and that Modvat credit was correctly taken on the strength of the original copy of the invoice during the year 1994. He, therefore, submits that on all the allegations, the appellant had rebutted the contention of the Revenue. He, therefore, prays that the appeal may be allowed. 5. Shri M.M. Dubey, ld. DR submits that in so far as the admissibility of Light Diesel Oil to Modvat credit is concerned, he has nothing much to add in view of the decision of the Larger Bench of this Tribunal reported in 2000 (116) E.L.T. 312. In regard to the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld accordingly. In so far as taking of credit on original copy of the invoice is concerned, we find that the position was very clear inasmuch as Trade Notices of two Collectorates clearly indicated that Modvat credit could be taken by the assessee on the strength of original copy of the invoice. In view of the fact that Trade Notices were in existence during the material period clarifying the position, we hold that Modvat credit was rightly taken by the appellant on the strength of original copy of the invoice. This view finds confirmation from the Apex Court in the case of Steel Authority of India v. CC - 2000 (115) E.L.T. 42 (S.C.) = 2000 (88) ECR 764. 7. In so far as availment of Modvat credit by successor unit when the management ..... X X X X Extracts X X X X X X X X Extracts X X X X
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