1997 (12) TMI 266

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....hri P.K. Jain, SDR, for the Respondents. [Order per : A.C.C. Unni, Member (J)]. -  By the impugned Order-in-Original dated 21-3-1995 Collector of Central Excise, Chandigarh disallowed Modvat credit of Rs. 12,12,585/- availed by the appellants apart from imposing a penalty of Rs.1 lakh on them. 2. The short question raised in the Appeal is the admissibility of original invoices a....

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....They were called upon to show cause as to why the said amount should not be disallowed/recovered and penalty not imposed. 5. The matter was adjudicated by the Collector who found against the appellants. Hence the present Appeal. 6. Shri Shiv Das, ld. Advocate appearing for the appellants before us submitted that credit has been denied to them on a mere technical point of the invoic....

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....n, ld. SDR, defending the impugned order maintained that Rule 52A providing for delivery of excisable goods on invoice after its amendment with effect from 1-4-1994 had in sub-rule (3) provided for the original, duplicate, triplicate and quadruplicate copies thereof and laid down the purpose for which each copy of the invoice was to be used. In clause (ii) of sub-rule (3) of Rule 52A it had been c....

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....nvoices and clause (ii) thereof specifically mentions that Duplicate copy is to be used for taking credit under Rule 57G. Having regard to this fact it cannot be contended with any force that since Rule 57G itself has not spelt out specifically as to which copy of the invoice is to be taken as the valid duty paying document for purposes of taking Modvat credit, all copies of the invoice or any of ....