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of <h1>Manufacturers win Modvat credit appeal over denied invoices.</h1> <h3>MALWA COTTON SPG. MILLS LTD. Versus COMMR. OF C. EX., CHANDIGARH</h3> The appellants, manufacturers of yarn, were denied Modvat credit on three invoices by the Asst. Commissioner of Central Excise Division, Shimla. The ... Modvat - Duty paying document Issues Involved: Denial of Modvat credit on invoices issued in the account of dealers under Central Excise Rules, 1944.Summary:The appellants, manufacturers of yarn, were denied Modvat credit on three invoices by the Asst. Commissioner of Central Excise Division, Shimla, which was upheld by the Commissioner (Appeals), Chandigarh. The Commissioner (Appeals) noted the reliance on Trade Notice No. 4/CE/95 and Board Circular No. 96/7/95-CX, but pointed out that the credit was availed before the facility was extended. The appellants argued that two invoices were in their name and goods were received at their premises, making them eligible for Modvat credit. The third invoice, issued by another manufacturer, did not specify it was on the dealer's account. Despite the appellants' absence, the Judge held that the invoices being in the appellants' name and goods received at their premises made them eligible for Modvat credit, as per the Trade Notice issued by the Chandigarh Commissionerate. The impugned order was set aside, and the appeal was allowed with consequential relief, if any.
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