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2000 (8) TMI 351

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..... ewritten, or that invoices were marked original, duplicate for transporter not by printing but by handwriting or rubber stamp. 2. It is contended by the learned Advocate for the appellant that these requirements are procedural. There was no allegation in the notice to show cause or finding in the order of the Commissioner that duty had not been paid on these goods. The Commissioner in fact has not accepted various other allegations alleged in the notice as valid and has restricted his denial to these three reasons. Credit was not claimed in respect of those invoices where the serial number was written by hand, that is therefore not agitated before us and not pressed. By amendment made in 1999 to rule 57G, credit cannot be denied on any in .....

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..... printed serial number were valid documents for taking credit and therefore confirmed the view of the Commissioner (Appeals) allowing credit on such documents. In Bajaj Tempo Ltd. v. CCE, 1999 (106) E.L.T. 145 the Tribunal again held that Modvat credit could not be denied on technical or procedural objections when substantive conditions are fulfilled, and held that Modvat credit could be taken on various invoices which did not contain printed serial number and contained the words relating to the copy for transporter or consignee rubber stamp is not produced. In Hindustan Radiators Co. v. CCE, 1999 (83) ECR 305 the Tribunal said that Modvat credit could not be denied on invoices which contain hand written number solely on the ground that it d .....

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..... o be rigidly and vigorously followed, and any failure to adhere to that rule would automatically result in credit being denied. We have to keep in mind that essential requirement for credit to be taken is that the duty must have been shown to be paid on the inputs and that inputs must be used in the manufacturer of finished products. 8. So long as these requirements are present and shown to be satisfactorily complied with, the others are of subsidiary importance. This is in fact evident from the amendment carried out to the rules by introduction of sub-rule (11) to rule 57G on 9-2-1999 that credit should not be denied on the ground that the invoices or other documents specified in sub-rule (3) did not contain all the particulars required .....

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