9911796707
TMI Blog2003 (2) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order]. The appeals by the Revenue arise of a common order of the Commissioner (Appeals) who has set aside the confirmation of the duty demands as a result of disallowing of Modvat credit by the adjudicating authority who did so for the reason that the duty paying documents were defective. Some of the defects were :- (a) Invoices issued by M/s. Flexible Packaging Company, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on this issue but did not also dispute the duty paying character and receipt and utilisation in the final product. The substantial compliance of Modvat procedure have been complied with. The format attached is as per the instruction of the department, the invoices contain the particulars of the dealers from whom the goods were received or the original manufacturer from whom the goods were receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notices have been issued for recovery under Rule 57-I which provides for disallowing the credit or for reversal/recovery of credit already availed when the wrong availment was due to error, omission or misconstruction on the part of an officer, manufacturer or assessee. The dealer's omission has not been specifically covered in the said provision. When it has not been established that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the objection of the Revenue as represented by SDR is that these have been issued in the name of M/s. Starcare Pharmaceuticals, Jalgaon and the name of the respondents has been inserted, and this establishes that these invoices have been tampered with. However, I see no substance in this objection in view of the fact that, there is no allegation in the show cause notices to this effect and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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