2002 (1) TMI 992

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has been listed for drawing statement of facts on the following grounds drawn up by the Hon ble High Court of Judicature at Chennai in R.C.P. No. 38/2000 by their order dated 11-7-2001. Whether the endorsed invoices can be the basis for recognising Modvat credit under Rule 57G of the Central Excise Rules ? STATEMENT OF FACTS The Respondents are manufacturer of Metron Gas, Metal Containers .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ection 57-I of the CEA Rules. The assessee filed reply on 28-1-96 and submitted as follows : (a) All the purchase orders have been placed by their head office and there may be confusion from the view point of suppliers and there is no legal justification for denying the Modvat credit. They have cited the case law of Larsen Toubro Ltd. - 1994 (72) E.L.T. 948. (b) If there is a technical lapse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s). The Commissioner (Appeals) took up a similar issue and disposed of the same by another order in Appeal Nos. 38, 39/97(T), 82, 83/97 (CBE) and 65 to 68/97(MDU), dt. 10-3-97. Aggrieved with the order of the Commissioner (Appeals), Revenue filed an Appeal No. E/1223/97/MDS before the Tribunal. The Tribunal after due consideration vide; final Order No. 762/98, dt. 15-4-98 upheld the Commissioner s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X