9911796707
TMI Blog2019 (7) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... is further observed that the allegation raised by the Department regarding availment of modvat credit of ₹ 91,917/- is on the basis of investigation of the third party documents - further Department had seized all the documents evidencing to receive the materials at the factory premises of the appellant and there is no dispute regarding genuineness of all the documents and accordingly, it cannot be held that the modat credit has wrongly been availed. Short receipt of materials - allegation based on gate register maintained at the gate of the factory premises of the appellant by the security guard - HELD THAT:- It is observed that the security guard of the Company are not educated and during change of shift etc., there is every pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri S. Bagaria, Advocate Shri I.Banerjee, Adv. for the Appellant Shri D. Halder, Authorized Representative for the Respondent ORDER Per Shri P. K. Choudhary : Heard both sides and perused the appeal records. 2. The disputes in the present appeal can be summarized as under : (a) Modvat credit sought to be denied on the basis of supplier s private register ₹ 91,497/- ; (b) Modvat credit sought to be denied alleging short receipt of inputs vis- -vis figures shown in invoices evidenced by so called private register of M/s Vinayak Metal Chemicals ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Show-Cause Notice, I observe as follows : Sl.No. Invoice No. Quantity as per Private documents (MT) Quantity (MT) 1. 07 dt.29.06.2000 9.420 21.220 2. 09 dt.04.08.2000 20.83 21.150 3. 10 dt.05.08.2000 18.250 18.320 5. Here, in the above matter, I observe that the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the statutory register, there is no occasion to rely on the rough jottings/ private register of the third party to ascertain the eligibility of modvat credit in the appellant case. There is no dispute that the goods have not been consumed or sought consumed. 9. Regarding the last final dispute, where the short receipt of materials has been alleged on the basis of gate register maintained at the gate of the factory premises of the appellant by the security guard. It is observed that the security guard of the Company are not educated and during change of shift etc., there is every possibility of any entering the details in the gate register. Further, all the documents evidencing the receipt of materials, such as, transport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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