High Court dismisses appeal on misdescription of goods in invoices and Modvat credit, advises seeking rectification from Tribunal.

The High Court dismissed the appeal concerning the misdescription of goods in invoices and the admissibility of Modvat credit. It was held that the issue of whether a show cause notice was issued to the manufacturer was a question of fact, not a substantive legal question. The Court advised seeking rectification from the Tribunal if necessary. Additionally, the Court found that the misdeclaration of goods in invoices did not raise any substantive legal issues, and the appropriate remedy would be before the Tribunal. The appeal was dismissed, with the option to approach the Tribunal for further action if required.

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Issues:
1. Whether the show cause notice was issued to the supplier-respondent.
2. Whether Modvat credit is admissible on invoices with intentionally misdeclared goods.

Analysis:
1. The appeal was filed against the Tribunal's order stating that the goods were misdescribed in the invoices as alloy steel when they were actually non-alloy steel. The Tribunal found it to be a mistake and noted that no show cause notice was issued to the manufacturer regarding the wrong description. The High Court held that the issue of whether the show cause notice was issued is a question of fact, not a substantive question of law. The Court advised the revenue to seek rectification from the Tribunal if needed.

2. The second issue raised was whether Modvat credit is allowed on invoices with intentionally misdeclared goods to avoid proper assessment. The High Court noted that the goods received were non-alloy steel, not alloy steel as described in the invoices. The Court deemed this to be a question of fact, and the appropriate remedy would be before the Tribunal. The Court concluded that no substantive question of law arose for admission of the appeal. The appeal was deemed without merit and dismissed, with the option for the appellant to approach the Tribunal if necessary.

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