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TMI Blog2015 (3) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... was disallowed by the lower authority on the following grounds:- (A) Credit amount of Rs. 56,874.87 was denied on the ground that credit was taken before the issue of duty paying documents. (B) Credit amount of Rs. 11,880/- was taken on the basis of certified photocopy of subsidiary GP-1s. (C) Credit amount of Rs. 31,087.30 was availed as deemed credit on copper wire falling under chapter heading 74.08, whereas as per Boards vide MF(DR) letter F. No. 342/1/88-TRU dated 12.07.1990 it was allowed to take deemed credit on copper waste and scrap falling under chapter subheading No. 74.04 only. (D)The credit amount of Rs. 2,54,805.77 on GP-1 which was neither in the name of the appellant nor endorsed in their favour. (E) The credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame is admissible, in this support, he relied upon the judgment in the case of Bombay Goods Transport Association Vs. Union of India, 1995 (77) ELT 521 (Bom.), Eveready Industries India Ltd. Vs. CCE, Allahabad 1996 (87) ELT 137 (T). (C) As regard credit amount of Rs. 31,087.30 taken as deemed credit on copper wire, he submits that they placed order to the supplier for copper waste and scrap which falls under chapter heading 74.04 only, however the supplier cleared the goods as copper wire. In fact the goods is copper waste and scrap meant for melting, therefore the appellant is entitled for taking credit as available to the copper waste and scrap falling irrespective the chapter sub-heading No. is 74.04 in invoice. (D) Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in RG 23A part-I at a date prior to the date of issue of GP-1, he submits that the MODVAT credit was taken only after receipt of duty paying document. He relied on the Board letter No. B-21/4/87-TRU dated 15.04.1987 wherein it was clarified that the inputs received without duty paying documents and used immediately after they are received after making suitable entry in RG 23 A account but MODVAT credit can be allowed only after receipt of duty paying document. It is his submission that there action is in accordance with the said Board instruction, the refore credit can not be denied on this ground. He further submits that the CBEC vide Circular No. 441/7/1999-Cx dated 23.02.1999 retrospectively clarified that the Assistant Commissioner was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of certified photocopy of subsidiary GP-1s. I find that in terms of the judgment relied upon by the appellant in the case of Bombay Goods Transport Association (supra) and Eveready Industries India Ltd. (supra) credit on certified photocopy of subsidiary GP-1s is admissible. Following the ratio of the said judgment I allow the credit of Rs. 11,880/- to the appellant. (iii) As regard the credit amount of Rs. 31,087.30 availed as deemed credit on copper wire on going through the invoice it was observed that the supplier has sold the material to the appellant under description of cable (copper wire) GR-8647 and under chapter heading 74.08 From the said description it is clear that even though the appellant treated the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e remand the matter to this extent. (v)As regard the MODVAT credit amounting to Rs. 36.396.03 availed by the appellant in RG 23A part-II but no accounting of the material have been made in RG 23A Part-I, I am of the view that this is only technical lapse. The lower authorities have not disputed the receipt of the input and use thereafter in the manufacture of final product. The entry in RG 23 A Part-1 is only to show the receipt of input but if the receipt is otherwise not under dispute, merely because entry was not made in RG 23 A Part-1 MODVAT credit can not be denied. I therefore allow the MODVAT credit amounting to Rs. 36.396.03. (vi) As regard the credit amount of Rs. 13,823/- MODVAT credit was availed in respect of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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