9911796707
TMI Blog2004 (12) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The appellant had been denied Modvat credit amounting to Rs. 90,900/- on the invoice, which had two serial numbers. Show Cause Notice dated 1-8-96 was issued on the similar allegation. The Additional Commissioner, Central Excise Customs, Aurangabad, has confirmed the demand of Rs. 90,900/- under Rule 57-I of the Central Excise Rules and also imposed penalty of Rs. 10,000/- on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial number. The above rule safeguards against double availment of Modvat credit on invoice of the same number. 3. The ld. appellate counsel relied upon the letter issued by the Office of the Superintendent of Central Excise, Range-II, Surat-I, which reads as follows :- TO WHOMSOVER IT MAY CONCERN M/s. Reliance Industries Limited, Hazira, having Reg. No. 37-04-01-0056 ECC No. 3744020038 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Larger Bench reported in 2000 (121) E.L.T. 247 (Tribunal-LB) in the case of M/s. Kamakhya Steels (P) Ltd. v. Commissioner of Central Excise, Meerut. This decision is relied upon the impression on the fact that the Circular issued in pursuance of Notification No. 7/99-C.E. (N.T.), dated 9-2-99 in view of the amendment of Rules 57G and 57J, are having binding nature on the authorities. The g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowed to the appellant purely on technical ground. There is no denial about the receipt of input into the factory of the appellant, its user in the manufacture of the final product. Therefore, the authorities concerned, considering the invoice in question bearing two serial numbers, cannot disallow the Modvat credit, as there is no dispute of the receipt of inputs and its user for the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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