1997 (1) TMI 257

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....JDR, for the Respondents. [Order]. -  The ld. Commissioner (Appeals), in his order-in-appeal No. 97-CE/KNP/96, dated 29-3-1996 had upheld the order of the ld. Addl. Collector. The ld. Addl. Collector in his order had disallowed the credit of Rs. 57,479.23 and also imposed a penalty of Rs. 10,000/-. Being aggrieved by the impugned order, the appellants filed the present appeal. 2.&ems....

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.... M/s. Parle Products Ltd. C/o Pahladrai Confec-tioneries (P) Ltd. Kanpur 3. 16 12-4-1994 M/s. Siddho Mal Paper Conversion Co. Sahibad - do - 4. 000228 9-4-1994 M/s. Anil Starch Products Ltd., Kanpur M/s. S.A. Agencies Sakker Patti, Kanpur The appellants had argued that invoices were in conformity with Notification No. 15/94-C.E. (N.T.), dated 30-3-1994 wherein the....

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....rgued by the appellants that the inputs were properly accounted and were utilised for further production; that duty paid character was also established therefore, it was contended by them that Modvat credit has rightly been taken on the inputs. In support of their case, they cited and relied upon the decision of this Tribunal in the case of C.C.E. v. Vikrant Tyres Ltd. reported in [1986 (26) E.L.T....

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....ere that payment of duty through the invoices was introduced for the first time w.e.f. 1-4-1994. All the invoices thus are within the first 15 days of the introduction of the new system. Since the system was new, the appellants were not conversant with the procedure for taking the credit on the strength of the invoices. To clarify the matters, the Govt. issued clarifications through Trade Notice. ....