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TMI Blog2017 (7) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority disallowed the Cenvat Credit on various issues. It is seen that most of the issues are covered by the decisions of the Tribunal. 4. In this context, the ld.Counsel filed a synopsis and relevant portions thereof are reproduced below:- "(i) Credit taken on original copy of the invoice after 1-4-94 and (ii) Credit taken for capital goods on original invoice It is settled that in case of loss of Duplicate copy of the invoice, credit can be taken on the Original copy of the invoice. Reliance is placed on the following judgements:- SWADESHI KORETEX Versus COMMMISSIONER OF CENTRAL EXCISE, JALANDHAR reported in 2007 (214) E.L.T. 63 (Tri.-Del.) "3. After hearing both the sides and on perusal of the records, it is seen from the reply to show cause notice that the appellant took a definite stand that they availed credit on the basis of original copy of the invoice as the duplicate copy was taken away by the Sales Tax Authorities. Sub-rule (6) of Rule 57G of the Central Excise Rules, 1944, provides that a manufacturer may take credit on inputs received in his factory on the basis of original invoice, if duplicate copy of the invoice has been lost in transit, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Department. In respect of allegation of availment of credit on the Original copy of the invoice we repeat and reiterate the entire submissions made here-in-before in respect of issue No.1 & 2. (v) Credit taken on Extra copy In verification it was found from NOCIL that the mark Extra Copy was already in those stationery and their Central Excise authority also accepted it as the prescribed copy. One invoice received from the supplier M/s.Pidilite were perfectly marked as Transporter Copy and was in order. In case of remaining three invoices both the original and duplicate copies of the invoices were retained by the Octroi authorities and consequently the credit were availed on the basis of the additional or Extra 'copy'.; In this respect we submit that no allegation has been made by the Department regarding the non-fulfillment of the basic conditions for availing the MODVAT credit like the duty paying nature of the material, receipt of the said material in the factory and usage of the same in the factory and coverage of the said input under the MODVAT credit scheme. In support of this contention we rely upon the judgement of the Tribunal in the case of COMMISSIONER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INSULATED CABLES PVT.LTD. Versus COMMISSIONER OF C.EX., COCHIN reported in 2000 (123) E.L.T. 933 (Tribunal) wherein the Tribunal observed that "The Revenue does not dispute the receipt of the goods, payment of duty on them, or appellant's eligibility to take credit in respect of the inputs. The dispute is merely with reference to the procedure to be followed while transferring the goods. Appellant submits that once the substantive provisions of the Modvat rules are satisfied and it is established that credit taken is in respect of duty paid goods and the appellant is eligible for Modvat credit, the credit could not be denied for inconsequential procedural infirmities in documents. Appellants have also relied upon several decisions of the Tribunal in this regard. [1998 (98) E.L.T. 375, 1986 (88) E.L.T. 98 and 1998 (100) E.L.T. 390]. As there is no dispute about the eligibility of the appellant to Modvat credit on the inputs in question, receipt of the inputs and their duty paid character, we feel that the appellant was rightly eligible for the credit taken. In this view of the matter, we hold that the impugned order was not justified in denying them the Modvat credit. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce it has been done lawfully. Hence the credit cannot be denied. In respect of the endorsed invoice of M/s.Penguin Plastics we repeat and reiterate the submissions made here-in-before against issue no.6. (x) Credit taken on endorsed Bills of Entry after 1-4-94 It has been alleged by the department that we have taken credit on the basis of the Bills of entry endorsed after 01-04-94. There is no other allegation of non-receipt of material or usage of the same in the factory for manufacture of the finished goods. In all the cases the goods were imported by the assessee himself at Mumbai and the formalities regarding the clearance of the material payment of duty were being handled by the assessee's Mumbai office. (xi) Credit taken on customer copy of the stock transfer challan In all these cases the goods were manufactured at the Appellant's sister unit at Mumbai and cleared therefrom on payment of duty to the Appellant's factory at Transport depot road, Kol-88 since the invoices were printed on pre-printed stationery, rubber stamps were put to the effect that 'Duplicate for Transporter (for taking credit under rule 57G)'. Thus the said documents were prope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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