9911796707
TMI Blog2000 (5) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... uplicate for transporter copy of the invoice even on requisition by the Department. The Department, therefore, proposed to disallow the above credit and to impose a penalty on the appellant under Rule 173Q for the alleged contravention of Modvat Rules. The party contested the proposed action. The jurisdictional Assistant Commissioner, by relying on Trade Notice No. 39/94-C.E., dated 2-6-1994 and Trade Notice No. 74/94-C.E., dated 7-12-1994, found that the assessee had failed to observe the procedure prescribed under the Trade Notices for availing the credit, on the strength of original invoice issued under Rule 52A of the Rules. The adjudicating authority disallowed the credit and imposed a penalty of ₹ 1,000/- on the party. In appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner has recorded to the effect that the requirement of satisfaction under Rule 57G(2A) for the purpose of permitting the party to avail the credit on the strength of original invoice was not met by them. The lower appellate authority has well considered this aspect of the matter and agreed with the decision of the Assistant Commissioner. The only issue which has arisen before the Tribunal is, as rightly pointed out by learned Advocate whether the facts and circumstances placed before the Assistant Commissioner were enough to satisfy the Assistant Commissioner for the purpose of availment of Modvat credit on the strength of original invoice under Rule 57G(2A). Learned Advocate has submitted that the satisfaction envisaged under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated any ground whatsoever in the present appeal to show as to how the submissions made before the Assistant Commissioner were enough to satisfy that authority for the purposes of Rule 57G(2A). For this reason, I am unable to find fault with the order of adjudication or with the order of the Commissioner (Appeals) who upheld the order of adjudication. The submissions made by learned JDR in support of the decision of the lower authorities have to be sustained. 4. Before parting with this appeal, I have to take note of the decision of the Tribunal s Larger Bench in the case of CCE, New Delhi v. Avis Electronics Pvt. Ltd. [2000 (117) E.L.T. 571] wherein it has been held that a manufacturer can take credit on the original copy of invoices p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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