9911796707
TMI Blog2000 (5) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Additional Commissioner of Central Excise disallowed the Modvat credit amounting to Rs. 1,65,943.50 taken by the appellants as per his order of adjudication. The ground for disallowing the Modvat credit was that all the necessary particulars as required under Notification No. 33/94-CE (NT) dated 4-7-1994 had not been stated in the dealer's invoices on the strength of which the credit had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd rejected the appeal filed by the party. While doing so ld. Commissioner (Appeals) recorded a finding of his own to the effect that, in 4 out of the 6 invoices, the amounts of duty stated on the invoices did not tally with the amounts stated in the corresponding dealer's certificates filed by the party stating particulars of the manufacturer's invoices. The lower appellate authority further held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants furnished dealer's certificates stating all necessary particulars (required by the Notification ibid.) of the manufacturer's invoices. The appellants did this for the 5 invoices issued by M/s. CITCO (dealers/input suppliers). As regards the remaining invoice which was issued by M/s Reliable Electrodes (dealers/input suppliers), the appellants did not produce any certificate from the dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the aforesaid omnibus finding of fact recorded by the adjudicating authority and also that the requirement of stating assessable value of the goods has not been shown before me to be a mandatory requirement for availment of the credit in terms of the aforesaid Notification. In this view of the matter, the finding of the adjudicating authority with regard to assessable value and the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectrodes amounting to Rs. 616/50, which is not disputed before me, no additional particulars had been furnished by the party before the adjudicating authority so as to make the invoice complete in particulars in terms of Notification No. 33/94 ibid. In view of this fact, the Modvat credit of Rs. 616/50 taken by the party on the strength of the said invoice will not be admissible in terms of the N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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