9911796707
TMI Blog2000 (5) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... mited. The Department preferred appeal against the Assistant Commissioner's decision to the Commissioner (Appeals) and the latter upheld the order of the lower authority by following the Tribunal's decision in Larsen Toubro Limited [1994 (72) E.L.T. 948 (T)]. Hence the present appeal by the Department. 2. I have carefully examined the orders of both the lower authorities and the connected records. I have also heard learned JDR, Shri A.K. Jain for the appellant and Shri V. Kumar, Senjor Manager of the Respondent Company. 3. Learned JDR has reiterated the grounds of the appeal. The main ground stated by the appellant is one based on Trade Notice No. 5/95-CE Dated 20-2-1995. It has also been contended that the requirement under Rule 57-G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned, the requirement of pre-printing of the aforesaid expressions has been dispensed with under the Trade Notice now relied on by the appellants and, therefore, the documents in question should be held to be admissible for the purpose of availment of Modvat credit. The respondents submission that there is no requirement of pre-printing of the words duplicate for transporter on computer-generated invoices intended to be used for availment of Modvat credit under Trade Notice No. 5/95-CE ibid is not contested by learned JDR. He would, however, submit that the respondents have never had a case at any stage of the proceedings on the basis of a pleading of fact that the invoices in question were computer-generated invoices. I am not in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se law cited by the respondents covers a period prior to the decision of the Larger Bench in the case of Balmer Lawrie Company Limited. He, therefore, would urge for holding the view that the case law cited on behalf of the respondents is not good law after the decision of the Larger Bench in Balmer Lawrie Company Limited (Supra). 5. The very fact that the subject invoices are computer-generated ones is, in my view, the pivotal point around which the issue involved in this case would revolve. Unless that point is settled, there is no resolution of the issue. All the arguments placed before me on behalf of the respondents can be addressed to the lower appellate authority. The invoices produced before the Tribunal today can be produced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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