TaxTMI 
TaxTMI 
1998 (1) TMI 210
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....e Modvat credit has been taken on the strength of carbon copy, the same was not admissible under the rules. 2. The facts of the case, in brief, are that the Appellants have been purchasing HR Strips/HR Coils/Skelp and were availing Modvat credit of duty paid on these inputs. The Department alleged that under Rule 57G of the Central Excise Rules, Modvat credit is permissible only when the inputs are accompanied by the original Duty Paying Documents and since the appellants had not produced the original duty paying documents, therefore, the Modvat credit was not admissible to them and held accordingly. 3. Shri R.P. Singh, the ld. Consultant appearing for the Appellants, submitted that the ld. Commissioner (Appeals) has passed the ....
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....s well settled by a series of decisions of the Honourable Supreme Court, various High Courts and the Tribunal that what is relevant is substantial compliance with the provisions of law and as long as the manufacturer has substantially complied with the law, the benefit in accordance with law cannot be denied for non-observance of the technical requirements." 4. The ld. Consultant also submitted that in the Trade Notice No. 53 (31- Misc)/86, dated 8-7-1986 issued by the New Delhi Collectorate, in para 7 it was clarified - "In the case of iron and steel products, the goods are not received direct from the manufacturers under original gate pass evidencing payment of duty but from duty paid stockyards of the Steel Authority of India. It ....
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....by M/s. TISCO, but carbon copy of the challan and thus the facts are distinguishable. Referring to the reliance placed on the judgment of this Tribunal in the case of M/s. Lupin Laboratories (cited supra), the ld. DR submitted that it is not a technical lapse, but non-observance of the legal requirement and, therefore, the facts in the two cases are different. Referring to the Trade Notice issued by the New Delhi Collectorate, the ld. DR submits that in the trade notice it was a question of a Certificate being recorded by the integrated Steel Plants when the goods were purchased from their Stockyards. The ld. DR submits that in the instant case, the Certificate has been given in the carbon copy of the challan and, therefore, was not accepta....