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TMI Blog2005 (11) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... of manual invoice issued by them, which was later followed by their computerized invoice. Though the supplier had instructed them not to avail credit on the manual copy of the invoice, they had availed credit without mentioning the invoice number. 2. The Department issued show cause notice on 31-12-1999 and the adjudicating authority not only disallowed the credit of Rs. 74,918.15, but also imposed an equal amount of penalty. Being aggrieved with the said order, they went in appeal to the Commissioner (Appeals), who indicated the following four grounds while disallowing the credit : (i) That there is no cross-reference about the manual invoice in the computerized invoice received by them; (ii) That there is a difference of abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terized invoice. It is also true that in one of the invoices vehicle number is shown as HR-38/3513 instead of HR-38/2153. In the manual invoice, I also notice that the Grade of the product, namely, A Grade which appears in computerized invoice is not found. It is also noticed that the Department has not produced any evidence to show that on the relevant date the computer system was not down at the end of RINL s end and also that there was any mala fide intention to make such two sets of invoice. It is, therefore, acceptable that the system was down on 31-5-1999 on the basis of documents produced by the appellants. I also notice that in the invoice issued on 4-6-1999 it has been clearly indicated that the order was made on 31-5-1999 i.e. t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he procedure is laid down in respect of the person who issues invoice or invoices under Rule 57-G and not in respect of persons who receive such invoice. 6. Having examined the case records carefully and after hearing both sides, I am of the view that due to the break down of the computer system, the appellants have been put into inconvenience. However, they had tried to avail Modvat credit, in spite of the clear instructions from their supplier that they should not avail the same. They have thus shown considerable haste in availing the Modvat credit, which was later on denied by the Department on flimsy grounds, as detailed in the foregoing paragraphs. Having examined both the manual and computerized invoices personally and also finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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