1997 (1) TMI 233

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.... JDR, for the Respondent. [Order]. -  These two appeals arises from common order in appeal dated 29-2-1996 passed by Commissioner (Appeals), Chandigarh. There are two appellants who are independently engaged in the manufacture of Tractor Parts falling under Chapter 87 of the Central Excise Tariff Act, 1985 and they are availing the benefit of Modvat credit of duty paid on inpjuts under ....

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.... dated 12-4-1994 and on the cover of invoices/gate passes endorsed after 31-3-1994 which were not valid document for the purpose of taking Modvat credit under Notification No. 16/94-C.E. (N.T.), dated 30-3-1994. Both the authorities have passed the brief order in which they stated that full particulars of duty paid by the original manufacturer showing full quantity and dates of endorsement are not....

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....such rubber stamp, cannot be accepted as valid. Arguing on this point, ld. Advocate submitted that the traders had got a rubber stamp made for various details to avoid repeated writings. The details were being filled in terms of the original invoice. She submits that the Steel Authority of the India issued the original invoice, that each and every particulars are verifiable and it tallies. She sub....

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....as stamped the same in the particulars column of the bill form, I notice that there is no infirmity in getting the particulars stamped by rubber stamp and to fill the details, so long as these details are correct and verifiable from the original challan-cum-invoice issued by Steel Authority of lndia. The department has not any dispute with regard to the original challan-cum-invoice issued by Steel....