1998 (12) TMI 180

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....mply with the provisions of Notification 23/95, dated 30-5-1995. 2.  The appellants are engaged in the manufacture of Industrial fatty alcohols, Glycerine and by-product falling under Chapter 15, 28 and 29 of the Central Excise Tariff Act. They were availing the facility of Modvat credit under Central Excise Rules. One of their inputs is industrial furnace oil as an input, which is required for heating the raw-materials. Such an input is obtained from Hindustan Petroleum Corporation Ltd. (HPCL). During the course of their commercial transactions they had filed the required information as evidenced by the invoices which did not contain full dated particulars as desired by the Notification 23/95, dated 30-5-1995. Five show cause notic....

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....issioner in the impugned order has held as follows : "I have carefully gone through the records of the case and written submissions, dated 2-6-1997, 5-6-1997 and 26-6-1997 and the records of the personal hearing held on 28-8-1997. I find that the assessee has raised and availed the Modvat credits as mentioned above on the strength of invoices which do not incorporate the information as per Notification No. 23/95-C.E. (NT), dated 30-5-1995, as amended and the assessable value of the goods and total duty paid amount is shown as the same. The name of Range/Division/Commissionerate, date and time of issue of invoices, Central Excise Registration Nos., quality sold, rate of duty, amount of duty and assessable value of the goods are also not i....

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..../depots should have issued the invoices in terms of the said Notification and the assessee who is availing the Modvat credit, was also required to ensure that the documents on which the credit availed should be complete in all respect. In support of my view, I rely upon the decision in the case of M/s. Galaxy (ERO) Pvt. Ltd. v. C.C.E., Delhi 1996 (85) E.L.T. 91 (Tribunal) given by CEGAT." The appellate authority in the impugned order has held as follows : "I have carefully considered the submissions made by the appellants. I find that the appellants have admitted the omissions pointed out in the invoices as alleged in the show cause notices. The invoices were totally incomplete and the relevant details regarding assessable value, amou....

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....96 (88) E.L.T. 101 wherein it was held that invoices where full particulars as per Notification 15/94 are not indicated, then Modvat credit will not be admissible." However, I find that arguments of Shri Mondal is quite attractive inasmuch as it is not the case of the department that the input was not received and the same was not utilised in the manufacture of declared final product. The Modvat scheme is a beneficial legislation. The defects as pointed out by Assistant Commissioner have been rectified and this has been noted by the appellate authority in the appellate order. Moreover, under similar circumstances in the subsequent order in respect of subsequent period, the Assistant Commissioner has granted the Modvat credit. "There i....