9911796707
TMI Blog2002 (1) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner, Central Excise, Jabalpur vide his Order dated 27-11-97 on the ground of the discrepancies noticed in the modvatable documents. On appeal, the Commissioner (Appeals), Bhopal vide his Order dated 2-2-2001 has upheld the order passed by the Asst. Commissioner rejecting the appeal of the party. 2. The present appeal is against the impugned order of Commissioner (Appeals). I have heard Shri Shekhar Vyas, Advocate for the appellants and Shri B.C. Mahey, JDR for the respondents. My findings in respect of each of the points raised in appeal, on taking into consideration the submissions made by both sides are as follows : (a) The Modvat credit amounting to Rs. 24,750/- is denied on the ground that the invoices on the strength of wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. This is either hand written or stamped which created a doubt whether the document is a duplicate one. The Larger Bench of the Tribunal in the case of C.C.E., Ahmedabad v. Satyam Dyes - [2001 (134) E.L.T. 655 (Tri.-LB)] have held that the stamped invoices are admissible documents for the purpose of availment of the Modvat credit and in the case where the Sl . Nos. of the invoices are written in hand if the inputs are received in the factory, the Modvat credit would be admissible. The appeal of the party for the credit of Rs. 30,699/- is therefore, allowed. (c) The amount of Rs. 9,088/- as Modvat credit is disallowed since in the invoices relating to this amount the name of the consigner is mentioned in short and the place and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is disallowed by observing that the credit is taken on the original copy of the invoice. However, it is observed that the duplicate copy was produced during the personal hearing. Since admittedly the duplicate copy of the invoice covering the goods in question is produced during the course of personal hearing, the Modvat credit should have been allowed. Another amount of Rs. 21,200/- is disallowed as Modvat credit by observing that the credit is taken on the strength of a bill which is not a proper document under Rule 52A read with Rule 57A. There is no reason given as to why it is not considered as a proper document under the rules. I therefore allow the appeal of the party for these amounts. 3. In view of the above observation, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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