1996 (1) TMI 248

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....for the Respondent. [Order]. - The appellants had taken Modvat credit in respect of the goods required by them for the manufacture of their products, transmission lines. The inputs in question are received by them mainly from integrated steel plants when they take the credit on the strength of the documents regarding duty payment. The charge against them is that they had actually received le....

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....ty found by them. In certain instances it had so happened that the quantity received by them and entered in their registers was more than the quantity shown in the documents. As there was no mala fide act on their part and as they had taken only the credit as per the figures shown in the documents and also as the difference in quantity involved was negligible, the penal action taken against them i....

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....or in excess the validity of the Invoice becomes questionable, unless the excess or shortage is explained to the satisfaction of the jurisdictional officer. Further under Rule 57G(2) of the Central Excise Rules 1944, the Modvat credit can be taken on the basis of invoice issued under Rule 52A. Thus the condition and restriction stipulated under Rule 52A are also be applicable thereto. The input....