9911796707
TMI Blog2012 (7) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... n different lots. Notification No. 7/99- CE read with Boar s Circular No. 441/7/95 C E dated 23.2.99 was not applicable as issued subsequent to the period involved - Held that:- Reading of Board s Circular makes it clear that the credit should not be denied on the technical and procedural violations and wherever there is no dispute about the duty paid character of the goods, their receipt in the assessee's factory and subsequent use in the manufacture of final product, the show cause notices should not be issued for denial of such credit. Admittedly such clarification relate to past period also. No dispute on availability of credit on merits - the Revenue case as projected in the show cause notice was only in respect of procedural vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he inquiry with regard to duty paid nature of the goods at the suppliers end. The Circular further provided that in case the assessees invoices contains the details, the credit of duty will not be disallowed. By referring to the above notification and circular, Commissioner (Appeals) observed that inasmuch as all the details were available in the invoices and name and address of the factory was clearly mentioned, he held that credit cannot be denied to the respondents. The goods in question were actually received by the respondents, as was clear from the gate entries and material received notes. By observing that it is not the department s case that inputs were not received in the factory, were not duty paid, not used in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces should not be issued for denial of such credit. Admittedly such clarification relate to past period also. Otherwise also there are many Tribunal s decision laying down that such denial of credit on technical and procedural grounds is not justified when otherwise there is no dispute about the availability of the credit. 6. As regards the second contention of the Revenue that he could not remand the matter for verification, we find that Commissioner (Appeals) has rightly observed that there is no dispute on availability of credit on merits. The Revenue s case as projected in the show cause notice was only in respect of procedural violations. In such a scenario, there is no need for verification of the otherwise admissible modvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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