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TMI Blog2008 (7) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Kamal Sehgal, Advocate, for the appellant. [Order per Satish Kumar Mittal, J.] - Commissioner of Central Excise, Delhi-III has filed this appeal under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') against the order dated 9.3.2007 passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the Tribunal'), whereby the appeal filed by the appellant against the order dated 6.1.2005 passed by the Commissioner (Appeals) Central Excise, Gurgaon, has been dismissed. 2. In this appeal, the assessee, i.e., M/s Northern Minerals Limited, Daulatbad Road, Gurgaon was engaged in the manufacture of insecticides, pesticide, fungicides and herbicides, falling under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs.2909/-. However, the assessee had contested the denial of Rs.98,784/-against invoice No.32933 dated 31.3.1994. It was submitted on behalf of the assessee that the said invoice was issued by M/s National Organic Chemical Industries Limited from their warehouse in Shakur Basti, Delhi and that document was a valid document under the Rules. While rejecting this contention of the assessee, Commissioner Central Excise (Appeals), Delhi dismissed the appeal of the assessee vide order dated 15.4.1999. 5. Feeling aggrieved against the aforesaid order, the assessee preferred an appeal before the Tribunal. The Tribunal vide order dated 23.6.2006 remanded the matter to the jurisdictional Commissioner of Central Excise (Appeals). After r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1994 read with Circular No.76/76/94-CX dated 8.11.94 in respect of invoice system which was to be introduced w.e.f. 1.04.1994 vide Notfn.No.04/94-CE (NT) dated 1.03.1994?" We have heard the counsel for the appellant. 7. During the course of hearing, learned counsel for the appellant has not disputed the fact that the invoices in question were issued by M/s National Organic Chemical Industries Limited in favour of the assessee indicating the rate of duty, gate pass number and other relevant information. The genuineness of the said document and transaction has also not been disputed. There is also no dispute with regard to the payment of duty, nature of inputs and utilization in the finished products. Learned counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat Credit is not admissible on invoice issued by the manufacturer from their warehouse on 31.03.1994 by giving the benefit of Notification No.15/94 CE (NT) issued on 30.03.1994 read with Circular dated 8.11.1994 because the said Notification was made effective w.e.f. 1.04.1994. In our view, the said Notification is clarificatory and procedural in nature, therefore, the benefit of the same cannot be denied to the assessee merely on the ground that the said Notification was made effective w.e.f. 1.04.1994, particularly when there is no material on the record that the invoice pertaining to which the Cenvat Credit was availed, was not a forged and bogus document. Therefore, in these facts, in our opinion, the Tribunal has rightly upheld t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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