9911796707
TMI Blog2002 (12) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... Modvat credit of the duty paid on the inputs can be availed of only if the inputs are received under the cover of duty paying documents; that the respondents had taken credit on the basis of invoices which did not contain entire information as required or were defective; that the Commissioner (Appeals) has listed such 15 short comings in the impugned Order; that some of the short comings are duplicate copy of invoice was of yellow colour instead of pink colour as required under Rule 57GG, the date and time of removal of goods not mentioned, duty per unit of goods not mentioned, rate of duty not mentioned, vehicle registration no not written in the invoice, invoices are written without using carbon paper, etc. He, further, submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, contended that as the invoices in question were not as prescribed by Notification, the respondents were not eligible to avail the Modvat credit. 3. Opposing the Appeal Shri M.P. Devnath, learned Advocate, submitted that it is not the case of the Revenue that the inputs mentioned in the invoice in question have not been received by the respondents; that further it has also not been alleged that appropriate duty has not been paid in respect of inputs received under the cover of the invoices in question; that all the discrepancies mentioned in the show cause notice are of technical nature which are also very minor in nature; that in their own case the Appellate Tribunal vide Final Order No. A-1293/2002-NB (S), dated 17-10-2002 has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he details namely the description of the goods, assessable value, name and address of the factory or warehouse where the goods are to be received and if the assessee has filed the declaration as contemplated in the Modvat Rules, the Assistant Commissioner having jurisdiction over the factory would allow the credit of duty so paid, after making inquiries as above . As rightly submitted by the learned Advocate for the respondents, Revenue has neither alleged non receipt of the goods by the Appellants nor the duty paid character of the goods. The Modvat credit cannot be denied to the respondents only for procedural lapse. The ratio of the decision in the case of Avis Electronics is not applicable as in that matter, the duplicate copy of the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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