9911796707
TMI Blog2007 (5) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand of Rs. 1,03,703/- under Rule 57-I of the Central Excise Rules, 1944, read with Section 11A of the Central Excise Act, 1944. 2. The appellant was a registered manufacturer of excisable goods falling under Chapter Heading 8419 of the Central Excise Tariff Act, 1985 and availing the benefit of Modvat credit under Rule 57A of the said Rules. 3. On scrutiny of RT 12, it appeared to the Revenue that the appellant had availed Modvat credit on the invoice issued by M/s. Bela Instruments for the goods manufactured by M/s. Bela Plastics. It appeared that the appellant had availed credit on the strength of invoices issued by the dealers who were not registered. Furthermore, credit was availed in respect of inputs for which necessary d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay was held to be inadmissible and liable to be recovered under Rule 57-I of the said Rules. 5. Before the Appellate Commissioner, the contention of the appellant was that the invoices were issued by the electronic division of manufacturer namely M/s. Bela Instruments, which should be treated as manufacturer's invoices. It was contended that the manufacturer M/s. Bela Plastics having its factory at 631, Vaibhav Industrial Estate, Sion-Trombay Road, Deonar, Bombay, had delivered the goods at Bombay. Therefore, their electronic division namely, M/s. Bela Instruments, 46, Atlanta, Nariman Point, Bombay, was required to be treated as a dealer or depot. The Commissioner (Appeals) has recorded the contention that M/s. Bela Instruments was a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e because M/s. Bela Plastics was a proprietary concern and it had signed the invoices, which were issued in the name of M/s. Bela Instruments on behalf of M/s. Bela Plastics. He also submitted that on the back of invoices, the particulars of factory of M/s. Bela Plastics were given. Moreover, the particulars of debit entry in RG 23 Part-II were also mentioned, and the numbers of invoices written therein tallied with the invoice numbers appearing on the front page of the invoices. He also argued that since the goods were duty paid and used in the final products, the appellant was entitled to avail Modvat credit for the duty paid on inputs. He also submitted that minor procedural infringements in the invoices were required to be over-looked i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents did not contain all the particulars.' It is strange that the Superintendent of Central Excise should have promptly sent the communication dated 4-2-97 which on the face of it appears to be an attempt to support the case of the appellant. It would be proper for the department to inquire as to the genuineness of this communication which does not disclose the name of the Superintendent. In any event, this subsequently issued communication can in no way assist the appellant. 7. The learned Authorized representative for the department supported the reasoning and findings of the authorities below and pointed out that the invoice was required to be issued as prescribed by the Circular of the Board issued on 8-11-94 to be a valid do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices were signed for M/s. Bela Instruments and they bear the name of M/s. Bela Instruments, they cannot be construed as invoices issued by M/s. Bela Plastics, which was the registered manufacturer for excise purposes. Below these invoices, there is an endorsement as under :- "I/we hereby certify that our registration certificate under the B S T Act, 1959 is in force on the date on which the sales of the goods specified in this bill/cash memorandum is made by us and that the transaction of sales covered by this bill/cash memorandum has been effected by us in the regular course of our business. For M/s. Bela Instruments (Prop. Bela Plastics)" M/s. Bela Instruments was, admittedly, neither a registered dealer nor a registered trader an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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