9911796707
TMI Blog2004 (11) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... Goyal M.G. Gases Ltd. on the strength of invoice which was not in their name. 2. When the matter was called, no one was present for the respondents. Shri Rajesh Chhibber, learned Advocate, has requested for adjournment which is not granted in view of the fact that the matter has already been adjourned earlier twice. I, therefore, heard Shri V. Valte, learned SDR and perused the records. 3. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were covered by an invoice and that the appellants had not been found to have availed the benefit at both the units, incorrectness in address of appellants will not entail denial of credit. I entirely agree with the findings of the Commissioner (Appeals) in this regard and hold that the benefit of MODVAT Credit cannot be denied to the respondents merely on the ground that there was change in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue that the inputs were duty-paid and the same were received in the factory for being used in the manufacture of the final products. Thus, in view of the subsequent amendment made in Rule 57G of the Rules by Notification No. 7/1999-CE (NT) dated 9-2-1999, the MODVAT Credit cannot be denied on account of some minor procedural lapses in the duty-paying documents. The Board has also clarified, vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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