1998 (11) TMI 278

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....nt. [Order]. - This is an appeal against the Order-in-Appeal No. 42/97, dated 28-2-1997, wherein the Order-in-Original No. 213/95, dated 15-9-1995 of the Assistant Collector of Central Excise has been upheld, wherein the Modvat credit of Rs. 35,683.75 had been disallowed on the ground that the invoices on which it was taken were not in conformity with the requirements of Rule 52A(3)(ii) of C....

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....aimed that the said infirmity in these invoices on which they have taken credit is merely of technical nature and therefore, their substantive right for Modvat credit should not be denied only on this ground. In support, they cited the cases of Amal Rasayan Ltd. v. C.C.E. as reported in 1993 (67) E.L.T. 133 (Tribunal), Khosla Cast Steel & Alloys Pvt. Ltd. v. C.C.E. as reported in 1989 (44) E.L.T. ....

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....that the case law cited by the appellants is with respect to other technical violations and not specific to this aspect prescribed as mandatory by Rule 52A and therefore, stand distinguished on facts. If this mandatory requirement is also brushed aside on the ground of being a technical requirement/lapse, then this will estabilsh precedent whereby the revenue will be in danger as it could not be p....

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....d this merely a technical lapse would be over simplifying the matter. This is because the duty paying documents on which Modvat credit should be taken is required to be of a specific nature and not one which can lead to ambiguity or alternative interpretations. In this case, as the learned Commissioner (Appeals) has also observed in the order impugned, it is impossible to distinguish between which....