TaxTMI 
TaxTMI 
1997 (7) TMI 408
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....for the Respondent. [Order]. - The issue in the appeal relates to the benefit of Modvat credit in respect of goods which were received under the cover of invoices which have been held to be not proper for Modvat purposes. 2.  The learned Advocate for the appellants has pleaded so far as one of the two invoices i.e. Invoice No. 42 issued by one Phoolchand is concerned, he is not press....
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....NT), dated 7th November, 1994, amending Rule 57H. 2.  Rule 57H of the Central Excise Rules, 1944 deals with transitional provisi-ons. The present amendment to the said Rule, inter alia, permits acceptance of "any invoice" or "any document" as may be prescribed by the Central Board of Excise & Customs as valid document under Rule 57G. 3.   The present amendment of Rule 57H has ....
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....ealer of the manufacturer, or (iv) an importer from his godown, as valid document for the purpose of allowing Modvat credit. 5.  It is clarified that such invoice should contain the details as referred to in Notification No. 15/94-C.E. (NT) and Notification No. 21/94-C.E. (NT). The Asst. Collector shall recognise such document if issued by the categories of persons mentioned in the s....
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....has pleaded that in terms of this circular, so long as the invoices carried the particulars as were required to be set out in terms of Notification 15/94 and Notification 21/94, the benefit of the Modvat credit could be allowed. He has pleaded that the learned lower authority has not adverted to this circular while deciding the issue. 4.  The learned JDR for the department has pleaded that....