9911796707
TMI Blog2002 (9) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... d Advocate, submitted that the Appellants manufacture iron and steel bars, angles, etc.; that the Assistant Commissioner under the Adjudicating Order No. 78/96, dated 31-1-96 disallowed the Modvat credit, on the ground that M/s. TISCO, Jaipur which had issued the dealers invoices to the Appellants, did not submit the duplicate copy of invoice to the proper officer; that on Appeal the Commissioner (Appeals) had also rejected their Appeal as the duty paid nature of the goods could not be verified. 3. Learned Advocate further, submitted that in their own case, the Tribunal vide Final Order Nos. A/263-267/2001-NB (SM), dated 14-2-2001 [2001 (129) E.L.T. 722 (Tribunal)] has allowed the appeal holding that if some irregularity had happened at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of M/s. TISCO, Jaipur in his statement dated 3-4-95 had deposed that the duplicate copy of the manufacturer s invoice had been mis-placed/destroyed/lost by the transporter; that Mr. Bhattacharya also agreed that the modvatable invoice issued by them, were not valid document for taking Modvat credit. He also mentioned that the Commissioner (Appeals) has distinguished the decision in the case of Tiruhari India Pvt. Ltd. by observing that in the said case the registered dealer had at least produced the original copy of the invoice and there was no dispute regarding the fact that inputs were duty paid; that in the present matter registered dealer had not produced any duty paying documents forming the basis on the basis of which they had in tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable as the aspect whether the dealer had issued modvatable invoice without having in his possession the original invoices along with which the goods were received was not considered in that matter. A person cannot pass a title better than the title he has. As the dealer in the present matter is not eligible to take the credit for want of specified duty paying documents, he cannot issue the modvatable invoices. Further, we agree that the action should have also been initiated against the dealer for issuing the invoices without having in possession any duty paying documents. However, we are of the view that not taking of any action against the dealer cannot make an invalid invoice a valid one. Accordingly, we hold that the appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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