1998 (12) TMI 217

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.... for the Appellants. [Order]. -  M/s. Caprihans India Ltd., Thane - 400604 (hereinafter referred to as the appellant) have filed these two appeals against the Orders-in-Original No. 6/95/ADC/B-III, dated 7-8-1995 passed by the Additional Commissioner of Central Excise, Mumbai-VI and No. 86-88/TH-III/RKM/95-96, dated 27-2-1996 passed by the Assistant Commissioner of Central Excise, Thane....

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....The issue in Appeal No. V-2(39)211/B-III/96 is that the appellant had availed Modvat credit on xerox copy of invoice without producing original duty paying documents. On going through the Rule 57G(6) wherein it is stated that manufacturer may take credit on inputs received in his factory on the basis of original invoice, if duplicate copy of the invoice has been lost in transit, subject to the sat....

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.... of the Board's Circular No. 49/49/94-CX-8, dated 18-8-1994 (F. No. 267/50/94-CX-8) and manufacturers who have availed the Modvat credit. The credit can be availed only on the duplicate invoices issued under Rule 52A or Rule 57GG and the original invoice can be used for taking credit only where the duplicate invoice is lost in transit and that too after proper scrutiny and the satisfaction of the ....

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.... 6. In respect of Appeal No. V-2(39)323/B-III/96 is whether the appellant are entitled for Modvat credit on the strength of invoices issued by dealer not having godown. Eveready Inds. India Ltd. v. CCE, Hyderabad - 1997 (89) E.L.T. 180 (Tribunal). The invoices were issued by dealers not having godown, was a later requirement introduced by CCE-1 Trade Notice No. 10/95, dated 23-2-1995 and is a....