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TMI Blog2006 (8) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... 7A/57T/57S of CE Rules, 1944. In union budget of 1994, the government allowed modvat facility in respect of inputs used as fuel. Accordingly, the respondents purchased furnace oil from M/s. IBP Co. Ltd., Vizag, a government of India enterprise. The issue relates to the period of March 1994 to April 1995. The supplier (M/s. IBP co.) got registered on 27.4.95 with the excise department as per Rule 174 of CE Rules 1944. For the period prior to 27.4.1995, the supplier (M/s. IBP Co.) was issuing Challan cum invoices where all particulars as required under Rule 52A had been incorporated. Moreover, M/s. IBP, being a wholesale distributor/dealer of the manufacture (M/s. IOC) was eligible to issue invoices/challans for modvat purpose in terms of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57G of CE Rules, 1944. In CCE, Chandigarh v. Ajit Cotton Ginning PDSR Mills it was held that invoice-cum-challan issued by IOC Ltd., are valid duty paying document for availing modvat credit under Rule 57G of CE Rules, 1944. In CCE v. Vinayaka Alloys Pvt. Ltd. , it was decided that in the case of invoices issued by depot, there was no requirement either under notification No. 15/94 or 32/94 that the depots should be registered. Hence the invoices issued by depots can not be rejected on the ground that the depots are not registered. In Bengal Safety Industry v. CCE , Calcutta CEGAT ruled that since the registration of the dealer is not under the control of the manufacturer credit could not be denied on the invoices issued by u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises v. UOI has overruled the ratio of the Larger Bench judgment rendered in the case of Balmer Lawrie Co. Ltd. (supra) and therefore, the order passed by the Commissioner is just, legal and proper in the light of the cited Gujarat High Court judgment. 5. We have carefully considered the submissions and notice that the Commissioner has relied on large number of judgment to grant the benefit of modvat credit. The Revenue has relied on the Larger Bench judgment of Balmer Lawrie Co. Ltd., however, this judgment has been set aside by the Gujarat High Court in the case of Vimal Enterprises (supra) and have held that the invoices issued by non-registered dealer is also valid for the purpose to grant the benefit of modvat credit. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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