TaxTMI 
TaxTMI 
TaxTMI 
1997 (3) TMI 172
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....d 1-3-1986 (as amended) issued under Rule 57A of the Central Excise Rules, 1944. In other words, sugar is a notified input for taking Modvat credit and utilisation thereof towards payment of duty on aerated waters. Prior to 1-4-1994, system of G.P.1. was being followed which was used by the manufacturers. Later on this system was abolished w.e.f. 1-4-1994 and invoice was issued by the manufacturer of exciseable goods under Rule 52A of the Central Excise Rules, 1944. Afterwards, an intermediary from whom the inputs were received by the manufacturers of final product, that intermediary was also required to issue an invoice containing some particulars as directed under Notification No. 15/94, dated 30-3-1994. 1.2 In the present case, the....
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....oduced w.e.f. 1-4-1994. He, therefore, submits that the invoices issued by the two wholesale dealers viz. Laxmi Industries and Balaji Trading did not carry the particulars as required under Notification 15/94. Nevertheless, those two dealers had enclosed with their invoices, invoices of the manufacturer with proper endorsement indicating thereby that the goods sold by the said two wholesale dealers are duty paid and the appellant could take the Modvat credit. He further submits that pursuant to the lower appellate authority's observations with regard to a query, made to him in the course of personal hearing he had obtained endorsement from the concerned two trading companies, viz. wholesale dealers regarding their duty paid character of the....
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.... Since the earlier system as prevalent for availing Modvat credit has been totally changed w.e.f. 1-4-1994, there were bound to be some teething troubles in settling down of the said procedure. It is for that reason that the Board issued the Circular referred to in the impugned order, that minor deviation from the Circular be ignored by the field authorities if they were otherwise satisfied that the inputs obtained by a modvatable assessee are duty paid and they are otherwise entitled to take Modvat credit. I further find that although the Notification issued by the two wholesale dealers did not contain the particulars in their invoices as is required under Notification 15/94, nevertheless they enclosed the invoices issued under Rule 52A ib....