1998 (8) TMI 201

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....g time to react, the goods were removed, would not amount to intimation. I find that this letter dated 17-5-1995 was apparently received in the Asstt. Commissioner's Office on 5-6-1995 (as per endorsement) by which time the transfer had already taken place. I see lot of force in the various grounds of appeal of the Department and allow the appeal." 2. The facts of the case, briefly stated, are that M/s. Rajasthan Polymers and Resins Limited (in short `RPRL') received a quantity of 150 MT of Styrene Monomer through Bill of Entry No. 3603, dated 15-5-1995 during the period 18-5-1995 to 25-6-1995 and 148.730 MT of Styrene Monomer through Bill of Entry No. 3653, dated 15-5-1995 during the period 25-5-1995 to 5-6-1995 from M/s. Greaves L....

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....terial from M/s. Greaves Limited; that the Asstt. Commissioner was informed on 17-5-1995; that RPRL could not return the material, therefore, they requested the Suppliers M/s. Greaves Limited to issue invoices; that the Asst. Commissioner was informed about this. The ld. Counsel submits that the appellants produced invoices of a Registered dealer subsequent to the date of receipt of the material; that the Tribunal in the case of M/s. Avadh Rubber v. CCE, Allahabad [1996 (85) E.L.T. 382 (T)] held - "I agree that the claim for Modvat credit cannot be rejected only on the ground that the inputs were not accompanied by duty paying documents. The rules required that no credit shall be taken unless the inputs are received in the factory under cov....

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....ived subsequent to receipt of goods and if there was no dispute as regards correlation of inputs being covered by Gate Passes in question, it is only a procedural lapse and credit was admissible. The ld. Counsel also supported his view by citing the decision of this Tribunal in the case of M/s. Rajinder Alloys Ltd. [1998 (26) RLT 397]; in the case of M/s. Avadh Rubber [1996 (85) E.L.T. 382] and in the case of CCE, Nagpur v. Noble Explochem Ltd. [1996 (88) E.L.T. 372 (T)]. 6. The ld. Counsel submits that the duty paid documents were produced subsequently and that since the Tribunal has been consistently holding that Modvat credit should not be denied if duty paying documents are produced subsequent to the date of receipt of the goods....