2005 (1) TMI 473

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..... .L. Peeran, Member (J) (Oral)]. This appeal arises from OIO No. 57/03-04(RP) dated 4-3-2004 by which the Commissioner of Central Excise, Visakhapatnam has denied Modvat credit taken on the basis of supplementary invoice issued under Rule 71 of Cenvat Credit Rules. He has held that the appellants have deposited duty on the direction of the Apex Court. It cannot be considered as differential d .....

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..... by HPCL and the duty was pertaining to six months period. He submits that the judgment of the Tribunal rendered in the case of Eicher Limited clearly applies to the facts of this case and hence there was no need to reverse the credit or pay the amount as they have rightly taken the Modvat credit on the supplementary invoice. The Counsel further relied on the ruling rendered in the case of CCE, Pon .....

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..... pplementary invoice issued under Rule 52A of erstwhile Central Excise Rules, 1944 can be accepted as document eligible for Modvat credit. It is also held that Notification No. 51/2000-C.E. (N.T) issued under Rule 57E ibid is clarificatory in nature and refers to Rule 7 of Cenvat Credit Rules, 2002. The Tribunal has taken into consideration the judgement rendered by the Madras High Court in the cas .....

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