1998 (6) TMI 407

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..... ustan Zinc Ltd., Commissioner Appeal has allowed Modvat credit vide Order-in-Appeal No. 46/97, dated 11-4-1997. The Appellants case is covered by this decision. The appeal is, accordingly, allowed with consequential relief and Order-in-Original set aside. 2. The facts of the case are that the Respondents herein are engaged in the manufacture of wires, LPG Cylinders, self-closing valves of cylinders and pressure regulators. They are also availing the credit of duty paid on inputs under the Modvat scheme. The Department alleged that the assessee had taken Modvat credit amounting to Rs. 95,645/- on the strength of invoices on which duplicate for transporter was either stamped or written in hand instead of printing the same. The Dy. Commissi .....

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..... l benefit and that the Tribunal has been consistently holding that substantial benefit cannot be denied because of procedural lapses. He submits that in their case, there has been no procedural lapse inasmuch as the issue involved is under Rule 52A. He further submits that marked , according to Dictionary meaning means writing in hand as also indicating the thing by rubber stamp. He submits that marked is not confined to printing alone. He submits that in their case, the invoice was issued by the manufacturer and not by Registered dealer. Therefore, their case is fully covered by Rule 52A as amended. The ld. Counsel, therefore, submits that the impugned order is correct in law and prays that the same may be upheld and the Appeal may be r .....

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..... s furnished in the invoices issued by the Registered Dealers. l have also perused the case law cited by the Respondents herein. I am aware that a consistent view of the Tribunal has been that instead of being hypertechnical in procedural matters, the substantial benefit of taking Modvat credit should not be denied. 7. Having regard to the consistent view of the Tribunal on the subject and having regard to the fact that printing of original , duplicate , triplicate etc. was only a procedural requirement I agree with the finding contained in the case law cited by the Respondents herein and hold that Modvat credit has rightly been held admissible by the Commissioner (Appeals). In this view of the matter, the impugned order is upheld and .....

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