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TMI Blog2001 (11) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... nts has filed the present appeal. 2. When an application for stay came up for arguments, the learned Single Member who heard the matter after granting waiver of pre-deposit referred the issue itself for being considered by a Larger Bench in view of the conflicting views taken by different Benches on the issue. Since the appellant was repeatedly taking time and was not being represented through Counsel Larger Bench by order dated 23-4-2001 requested the learned Counsel Shri V. Lakshmikumaran to assist the Bench. Thus we heard the learned Counsel Shri B.L. Narasimhan on behalf of Shri Lakshmikumaran and also the learned Departmental Representative on 24-9-2001. 3. The appellants are engaged in the manufacture of copper alloy tubes, rods and sections. It is alleged that they mainly undertake job work of converting copper scrap received from various customers into copper alloy tubes, rods and sections. They avail of Modvat credit of duty paid on copper scrap under Rule 57A of the Rules. They were issued show cause-cum-demand notices by the Superintendent of Central Excise Range IV the then Division II of Mumbai-II, alleging therein that they had contravened the provisions of Rule 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quadruplicate. The original copy shall be for the buyer, the duplicate for the transporter, the triplicate shall be sent along with the RT 12 return or similar return prescribed under these rules and the quadruplicate shall be retained by the manufacturer. The manufacturer may make extra copies of the invoice for his own use and each such extra copy shall be clearly marked with its sequential number. The duplicate copy shall be produced by the transporter on demand by any officer while the goods are en route to such destination from the factory. Provided that in respect of removal of excisable goods consumed within the factory for manufacture of other goods in a continuous process, the manufacturer may make out a single invoice, at the end of the day : Provided further that for any excisable goods, other than those to which the provisions of Chapter VII-A apply, the invoice shall be presented to the proper officer for counter-signature at least one hour before the actual removal of goods from the factory. After counter-signature the proper officer shall return all the copies of the invoice to the manufacturer except the triplicate required for his record. (3) The copies of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder sub-rule (1) does not contain all the details required to be contained therein or the manufacturer fails to comply with any other requirements under sub-rule (1) : Provided that the Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacturer intending to take credit is satisfied that duty due on the inputs has been paid and such inputs have actually been used or are to be used in the manufacture of final products, and such Assistant Commissioner shall record the reasons for not denying the credit so in each case." 9. A Circular No. 441/7/99-CX., dated 23-2-1999 has been issued giving certain guidelines to be followed for the purpose of implementing sub-rule (11). The above circular directed that the long pending cases are to be disposed of in accordance with the terms contained therein. 10. Rule 57GG of the rules refers to the procedure for the persons issuing invoices under Rules 57G and 57T. The relevant portion of Rule 57GG reads as follows : "RULE 57GG (1) Every person, who issues invoice or invoices under Rule 57G or, as the case may be, under Rule 57T shall get registered under Rule 174. .. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is contended on behalf of the appellant that the word "printed" does not mean printed in the conventional manner through a printing press. Referring its dictionary meaning, the learned Counsel submits that 'print' is a mark made by pressure; an impression, and to print means to mark by pressure, to impress on paper etc. by means of types, plates or blocks. He also refers to the meaning of 'stamping' as to impress, to imprint, to mark with an impression, device etc. [The Penguin English Dictionary, Chambers English Dictionary and New Webster's Dictionary of the English Language]. Therefore, according to him, even if the numbers are imprinted on the invoices by stamping from a franking machine or by typewriter it will satisfy the statutory requirement. He further contends that even if what is required under the rules, is printing of the serial numbers in a printing press and failure to do so is not fatal for a claim under Rule 57G if the authorities are satisfied regarding the details of payment of duty description of the goods, assessable value, etc. It is not a defect which would be fatal for a claim under sub-rule (2) of Rule 57G. 12. In support of his contention the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices contained typewritten numbers which was found sufficient to satisfy, the statutory requirement. In CCE Kanpur v. Mata Engg. Works Anr., 2001 (43) RLT 940 (CEGAT-Del.) a single member took the view that invoices with serial numbers rubber stamped cannot be rejected when identity of the goods was established in the other documents. Similar view was taken in Indian Hume Pipe Co. Ltd. v. CCE, Jaipur [1998 (103) E.L.T. 77 (T) = 1998 (27) RLT 902 (CEGAT)]. 13. On the other hand a different view was taken in Suraj Foundry v. CCE, Allahabad, 1999 (114) E.L.T. 559 (Tribunal), Derby Textiles Ltd. v. CCE, Jaipur, 1999 (105) E.L.T. 672 (Tribunal), M.A. Prestressed Works v. CCE, Jaipur-II, 1999 (108) E.L.T. 741 (Tribunal) and Virak Switchgears Pvt. Ltd. v. CCE, Kanpur, 2000 (124) E.L.T. 579. These decisions are all rendered by Single Members. In the first of the above cases, the serial numbers were handwritten and in the second they were rubber stamped. It was held insufficient to satisfy the statutory requirement for the reason that it could not be ensured that there was running serial numbers for whole of the financial year. In M.A. Prestressed Works v. CCE, Jaipur-II, 1999 (108) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omitted to file any declaration amending the one initially filed to include Sponge Iron. As soon as this omission was pointed out by the Superintendent, they filed a declaration including Sponge Iron explicitly therein. The demand notice was then received for the period before the revised declaration. Referring to sub-rule (11) of Rule 57G incorporated by the amendment dated 9-2-1999 and also the circular dated 23-2-1999 a contention was raised that since there was no reason to doubt the bona fides of the appellant, there was no justification to deny the Modvat benefit. Non-filing of the declaration was only a procedural lapse and it should not come in the way of granting substantial justice. The Larger Bench took the view that the amended provisions of Rule 57G and the circular issued thereafter would be applicable even when the matter is pending in appeal, and the matter was remanded to the jurisdictional Assistant Commissioner to examine the admissibility of Modvat credit for the period relevant for the appeal and to pass orders thereon in accordance with law. 16. In the light of the discussion made above, we are of the view that the appellant cannot be denied the benefit of M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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