9911796707
TMI Blog2000 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of the invoice which is not printed as duplicate for Transporters and whether credit of duty paid on the packing and forwarding charges collected in respect of inputs is eligible for MODVAT credit. 2. Shri M.P. Devnath, Ld. Advocate for the Appellants, submitted that the words "Duplicate Copy for Transporters" have been rubber-stamped on the invoices in question and as such credit cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. 4. I have considered the submissions made by both sides. The submissions of the Appellants that the words duplicate copy for transporter were stamped on the invoice has not been rebutted by the Department. Merely because these words were not printed and only stamped, Modvat credit of the duty paid on the inputs cannot be denied. The learned counsel had relied upon the decision in the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, the Appellants had availed of the Modvat credit as per the duty paying documents. It was held by the Tribunal in Kerala State Electronic Corporation v. C.C.E., Cochin, 1996 (84) E.I.T. 44, relied upon by the learned Advocate, that "if the duty paid on the inputs is found to be short or in excess of what is payable under the law, the resort can be had at the suppliers end under the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate that they had filed the declaration before taking the Modvat credit has not open controverted by the Revenue. It is also not clear from the order-in-appeal as in what way declaration was vague and ambiguous. I, therefore, find that there are not sufficient reasons to disallow the Modvat credit in respect of these products. Accordingly, all the three appeals filed by the Appellants are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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