1997 (11) TMI 294

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...., 23-6-1994, 28-6-1994 and 29-6-1994. W.e.f. 1-4-1994 the procedure with regard to the invoices on the strength of which the Modvat credit could be taken had been revised under Notification No. 15/94-C.E. (N.T.), dated 30-3-1994 read with Notification No. 16/94-C.E. (N.T.), dated 30-3-1994. As the bills on the strength of which credit had been taken were issued after the date of the change over, proceedings were drawn against the appellants and a demand of Rs 98,923.36 was made which was confirmed by the Deputy Commissioner of Central Excise, Chandigarh. The adjudicating authority, the Deputy Commissioner of Central Excise, Chandigarh, observed that M/s. Dalhousie Udyog did not fall within the category of persons specified for issuing invoi....

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....oner of Central Excise Hyderabad, 1997 (93) E.L.T. 39 (Tribunal). 4. In reply, Shri D.K. Nayyar, JDR, stated that the law relating to the endorsed invoices had been changed w.e.f. 1-4-1994 and the bills in this case had been issued much thereafter. He referred to the order passed by the Commissioner of Central Excise (Appeals), Chandigarh and pleaded that correct view had been taken by the lower authorities and that the credit had been rightly denied. He referred to the Supreme Court decision in the case of Indian Aluminium Co. Ltd. v. Thane Municipal Corporation, 1991 (55) E.L.T. 454 (S.C.). 5. I have carefully considered the matter. I find that under Notification No. 15/94-C.E. (N.T.), dated 30-3-1994, the Central Governme....

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....Invoice No. 253 was issued on 28-6-1994. In this invoice the reference has been made to the suppliers' invoice dated 29-6-1994. In a invoice issued on 28-6-1994, there cannot be a reference to the invoice issued thereafter on 29-6-1994. (3) Similarly, it is seen that in other invoices also full particulars as required by notification had not been given. 7. The Departmental Representative had referred to the Supreme Court decision in the case of Indian Aluminium Co. Ltd. v. Thane Municipal Corporation, 1991 (55) E.L.T. 454 (S.C.), where the Supreme Court had observed that the non-observance of even a procedural condition was not to be condoned if it was likely to facilitate commission of fraud and introduce administrative inc....