9911796707
TMI Blog2000 (8) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... This is a Revenue appeal against Order-in-Appeal No. 29/98 dated 22-6-1998 allowing Modvat credit in respect of capital goods on the basis of the invoice which had been returned to the manufacturer as it was addressed to Unit-I at Salem and the manufacturer had prepared a fresh invoice in the name of Unit-II at Rasipuram. The Revenue initiated proceedings on the ground that the invoice is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout the authority of law and hence cannot be treated as having been issued under Rule 52A as a proper document under this rule and hence not covered by Rule 57-T as a valid document for taking credit. 3. Ld. DR prays for reversal of the order as documentation under Modvat credit is an essential ingredient for grant of Modvat and where there are fundamental defects in the documents, the same w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices mentioned the Head Office s name; even in such cases the Modvat credit has been taken in the factory then also the benefit cannot be denied. He submits that it is a detailed judgment and like circumstances, it would have bearing on the present. He contends that there is no allegation regarding supply of two sets of capital goods against the same invoice as there is no change in the number and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntication from the manufacturer. Such pre authentication and correction of invoice have been held to be curable defects as held in the case of Ramgarh Chini Mills Ltd. supra. The grounds raised in the appeal are not in the nature of serious infirmity in the grant of Modvat credit. Therefore, there is no infirmity in the order and the findings are legal and proper and hence the Revenue appeal is re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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