1996 (11) TMI 148

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....llector to the extent that the credit of Rs. 65,400/- in respect of Invoice Nos. 26, 28 and 121, dated 20-4-1994, 21-4-1994 and 4-5-1994 is allowed. 2. The facts of the case are that the appellants are engaged in the manufacture of steel tubes and pipes. They are availing facility of Modvat credit under Rule 57A of the Central Excise Rules; that during the course of checking of the RT 12 returns relating to April and May, 1994 the departmental officers found that the respondents had taken credit amounting to Rs.2,16,406.00 on the basis of 11 original copies of invoices issued under Rule 52A; that the department alleged that this credit was wrongly taken and therefore issued a show cause notice asking them to explain as to why Modvat....

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.... K.K. Anand, ld. Counsel appearing for the respondents submits that credit was taken during the period 20-4-1994 to 4-5-1994; that transporter copy (duplicate invoice) was lost and therefore the respondents took credit on the strength of original invoice. He submits that there is no dispute about the receipt of the goods; that the invoice clearly shows their name and address; that there was no provision for endorsement of invoice and therefore there was no possibility of transporter copy of the invoice to be misused by anyone else inas- much as in the invoice the name of the respondents and address appeared. He submits that looking to these facts that Government of India issued Notification 23/94-C.E. (N.T.), dated 20-5-1994 clarifying that....