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TMI Blog2003 (5) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... recting the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short, 'the Tribunal') to refer the following questions of law for the opinion of this Court :- (i) Whether Hon'ble CEGAT has erred by allowing the Modvat credit taken on the strength of invoices which do not contain the requisite particulars as required under Notification No. 15/94-C.E. (N.T.), dated 30-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit availed by it may not be disallowed. After considering the reply filed in response to the show cause notice, the adjudicating authority passed order dated 16-9-1996 and disallowed Modvat credit of Rs. 1,74,542/- availed by respondent no. 1 under Rule 57-I of the Central Excise Rules, 1944 (for short, 'the Rules'). The concerned authority also imposed penalty of Rs. 7,500/- under Rule 173Q(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal observed as under :- "But neither the receipt of the inputs nor the utilisation of the same in or in relation to the manufacture of the final products by the appellants, had been disputed by the Department. In the certificate issued by the Steel Authority of India Ltd. (refer page 19 of the paper book) dated 26-5-1994, it was certified that M/s. Bokaro Steel Plant had duly paid the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity of India Limited could not be relied upon by respondent no. 1 for availing Modvat credit because the original invoices were not endorsed to it. He further argued that the Tribunal committed a serious error by restoring Modvat credit of Rs. 2,686/- ignoring the fact that invoices produced by respondent no. 1 did not indicate whether the raw material had been supplied by the wholesale dealer/di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Steel Authority of India Limited more so because it is not the petitioner's case that the inputs received from M/s. Bokaro Steel Plant had not been utilised by respondent no. 1 for manufacture of the final product. 5.We also agree with the Tribunal that the manufacturer's stamp on the invoices produced by respondent no. 1 for claiming Modvat credit of Rs. 2,686/- was a genuine document ..... X X X X Extracts X X X X X X X X Extracts X X X X
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