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TMI Blog2006 (12) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. All these four appeals arise from a common proceedings. Hence, they are taken up together for disposal as per law. The Revenue has proceeded against the appellants on the ground that they have irregularly availed Modvat credit on the Capital Goods and hence on that ground confirmed the duty and imposed penalty. The facts of the case are that the appellants have set up two units in a comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... countant submits that there is no denial of the fact that both the units were set up by the common Contractor and the project involved an amount of Rs. 150 crores. The lapse involved is only with regard to the six motors which were interchanged in the integrated Steel Plant due to printing error in the invoices. The motors installed were of the same capacity and also involved the same duty amount. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment has accepted the assessees contention for grant of Modvat credit to the large extent and denied it only in respect of the six motors involved in this matter. He submits that this was also a case where the department should have dropped all proceedings. 3. The learned JDR defends the order and submits that when the documents are not matching then the denial of Modvat credit is justified a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocedural lapse committed by the Contractor who had taken the work of the Integrated Steel Plant. The value of the motors and the duty payable on them is same. It is the case of interchange of motors and consequent mistake in the raising of the invoices. The mistake is condonable as it is a procedural lapse. The procedural lapse is condonable as held in a large number of Tribunal and Apex Court ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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