9911796707
TMI Blog2005 (1) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. The appellants were denied Modvat credit of differential duty subsequently paid by the manufacturer of the inputs on the ground of having availed the said credit beyond six months from the date of the issue of certificate under Rule 57E of the Central Excise Rules. 2. Shri Joy Kumar, learned Advocate, appearing for the appellants pleaded that the appellants have purchased inputs from M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , their depot at Chandigarh issued invoice Nos. 77 78 both dated 30-9-1998 and on the basis of which the appellants had taken credit. Thus, the appellants had taken credit on the basis of the invoices within six months from the date of the issue of the invoices. In the show cause notice, it was alleged that the appellants have availed Modvat credit of Rs. 17,610/- and Rs. 1,32,514/- vide RG 23A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igarh depot and the depot has issued supplementary invoices on the basis of which the appellants have taken credit within six months from the date of the issue of such invoices. Therefore, the credit cannot be denied to them. He also relied on the decision of the Tribunal in the case of Modi Xerox Ltd. v. CCE, Meerut - 2001 (131) E.L.T. 140 where it was held that on supplementary invoice issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... about the fact that in this case the appellants availed Modvat credit of differential duty paid by the manufacturer. The provisions of Rule 57G(3) of the Rules at the relevant time, inter alia, prescribed the invoice issued by the manufacturer of the inputs from his depot provided that depot is registered under Rule 174. Rule 57GG of the Rules prescribes the procedure for issuance of invoices from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has prescribed the various documents on the basis of which credit can be taken. This rule prescribes certificate issued under Rule 57E as one of the documents valid for taking credit but not the supplementary invoices issued by a depot or dealer. A depot or dealer is not permitted to issue supplementary invoices for passing on Modvat credit. Therefore, appellants could have taken credit only on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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