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TMI Blog2000 (6) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... f pre-deposit of duty of Rs. 54,000/- and the penalty of Rs. 3,500/- imposed on the appellant vide Order-in-Original No. 6A/MODVAT/SR/MP/98, dated 18-2-1998 read with Order-in-Appeal Nos. 28, 29/Cal-IV/99 dated 6-10-1999. 2. The short point involved in the appeal is whether the appellant is entitled for Modvat credit in respect of the inputs received at the factory against the invoice issued in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory address by the branch office. He also invites my attention to the decision of the Tribunal in the case of Ramgarh Chini Mills v. CCE, Kanpur - 1998 (103) E.L.T. 65 (Tribunal), wherein it was held that when the actual receipt of goods in factory and utilisation thereof is not disputed the invoice mentioning the address of the head office of the company can be taken as a valid document for gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e/Head office to the effect that the consignment covered by rule 52A invoice is delivered to the manufacturing unit for availing credit. Referring to the above conditions, Shri Roy submits that the Modvat credit was rightly denied because there the concerned invoice did not contain any endorsement by the head office. This fact has not been disputed by the ld. Advocate. In regard to the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fides need to be condoned or overlooked. Even non-endorsement of invoice by the head office or branch office, according to me, could be construed as a procedural lapse provided the inputs mentioned in the concerned invoice are duly received in the factory and properly utilised in the manufacture of the finished goods. In the instant case the fact of receipt of the inputs and utilisation of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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