1996 (4) TMI 239

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....ts. [Order]. -  This is an appeal against the Order of the Collector (Appeals) dated 5-12-1995. The short facts leading to the issue are as follows :- 1. M/s.V.S.L. Alloys India Pvt. Ltd. had taken credit of the duty paid on the inputs received under original copy of the manufacturer's invoices issued under Rule-52 A during the months of April, July and August, 1994. After issui....

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....d as to why the assessee did not approach the jurisdictional Asstt. Collector in terms of Rule 57G(2A), the ld. Advocate replied that these provisions were notified to the trade by the Collectorate sometime in December, 1994 only. 3. The ld. JDR in his submissions said that it was not known why the concerned invoices, were detained by the Sales Tax Authorities. Reasons given by the assesse....

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.... have carefully considered the submissions made by both the sides and have perused the related documents. 6. Rule 52A as amended on 1-3-1994 clearly stipulates that the duplicate copy of the invoice was to be used for taking Credit under the Modvat Scheme. The provisions of this Rule are not qualified by the Notification issued under Rule 57G. Even if it is to be accepted that this notific....