9911796707
TMI Blog2003 (10) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. The appellants have been issued with 2 show-cause notices proposing disallowance of Modvat credit and imposition of penalty. The main allegation was that the format of the invoices (on the strength of which the inputs were received) was not in accordance with the format prescribed under Rule 52A, 173G and duty-paid character of material received under the invoices issued from the disposa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been recognized for Modvat credit purposes, he finds that there is a requirement that the depot should be registered under Rule 57GG and the invoices have to be issued containing details required under Rule 57GG. He further finds that, the required duty payment particulars have not been incorporated in the documents and ECC number has not been indicated therein, which suggests that, the depot has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Delivery Advices could cover the quantity received by the disposal store, the invoices issued to the appellants will only be confined to the quantities and the duty payment thereon in the respective invoices. Therefore, the quantities reflected in the Delivery Advices are likely to be more than the quantities indicated in the respective invoices issued to the appellants. The balance quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is required to be determined by the Commissioner (Appeals). 7. Accordingly, I allow the appeal of the appellants by way of de novo remand to the Commissioner (Appeals), who shall pass appropriate orders after considering the invoices as admissible documents and determine the eligibility of the credit after affording the appellants reasonable opportunity to plead their case and pass orders ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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