1999 (2) TMI 203

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....I/JS/94-95, dated 19-4-1995 A.C.Th-III 2279/-250/-(P) Modvat credit taken on the gate passes endorsed after 1-4-1994 (credit taken before 30-6-1994). 2. P.P. ProductsV-2(85)583/BIII/96 44/Th-III/RKM/96-97, dated 17-5-1996 A.C. Th-III 5207/- 500/-(P) Modvat credit taken on the invoice not having pre printed sl. nos. 3. Pizad & Zafim Elec. (I) Ltd. V-2(85)646- BIII/96 122/Th-III/RKM 96-97, dated 20-6-1996 Th-III 9716/- 500/- (P) Modvat credit taken on the invoice issued by the dealer registered at Howrah for goods supplied from Mumbai Depot. 4. Chemisol Adhesives P. Ltd. V-2(27,29)273/ BIII/96 72 to 73/Th-III/RKM 95-96, dated 31-1-1996 A.C. Th-III 51,008/- 5000/-(P) Modvat credit taken on the invoice issued by the unauthorised dealer of the mfgr. (before 4-7-1994) 5. P.P. Products V-2(85)647/BIII/95 130/Th-III/RKM/96-97, dated 25-6-1996 A.C. Th-III 8030/- 1000/- (P) Modvat credit taken on the invoices issued by registered dealer in Howrah for movement of imported goods from bonded warehouse. Bombay to various destination. 6. Mukund Ltd. 677/BIII/95 117/95, dated 29-9-1995 ....

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....42,276/- 3150/- (P) Modvat credit availed on endorsed invoice (credit was availed before 30-6-1994) certificate issued by Register of Co's is also dated 24-2-1995. 18. Mannesmann RexrothI. Ltd. V-2(84)331/BIII/96 39/95-96, dated 15-4-1996 A.C. Bel.-I 88,099/- 5000/- (P) Modvatable invoice issued in new name of the company change of old name from G.L. Rexrotu Industries to Mannesmann Rexroth (India) Ltd. is incorporated in CEX Registration on 23-3-1995 by Range Supdt. 19. Spring Steel Products V-2(72)635/BIII/95 V(Mod)15-536/94, dated 29-6-1995 A.C. Th-I 77,238/- 10000/- (P) Modvat credit availed on SAIL Challan cum invoice issued after 1-4-1994 (All the credit availed before 1-6-1994). 20. Sudhir Switchgear P. Ltd. V-2(84)554/ BIII/95 (V984,85,94)15-411/94, dated 31-7-1995 A.C. Th-I 18,870/- Modvat credit availed on original copy of invoice. 21. Vivara Chemical Ind. V-2(28)336/BIII/95 V.Adj(SCN) 15-330/94, dated 26-12-1994 A.C. Th-III 20,497/- 2000/- (P) Modvat credit availed on endorsed invoice, dealer not registered with depot. 22. Uni Abex Alloy Pro-ducts L. V-2(75)379/ BIII/95 V.Adj (SCN) 15-395....

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....ansit. (ix)  invoices not marked `duplicate for transporter'. (x)  invoices not issued by dealer. (xi)  invoices issued from a godown which is not mentioned in the registration certificates. 3.  The Circulars, Trade Notices and Judgments cited for above mentioned issues are as under : (i)  Modvat credit availed on gate pass/subsidiary certificate issued/endorsed after 1-4-1994. Galaxy (FRP) P. Ltd. v. Collector, CEX, Delhi - 1996 (88) E.L.T. 101 (Tri.) D.R.G. Leather Cloth (P) Ltd. - 1996 (84) E.L.T. 374 (Commr. Appl.). (ii) credit availed other than duplicate copy of invoice. Jenny Plywood Inds v. C.C.E., Shillong - 1997 (96) E.L.T. 606 (Tri.) Burns Philp India Ltd. v. C.C.E., Calcutta-IV - 1998 (104) E.L.T. 758 (Tri.) = 1998 (25) RLT 401 (CEGAT). (iii) invoices not pre-authenticated. Jenny Plywood Inds. v. C.C.E., Shillong - 1997(96) E.L.T. 606 (Tri.) Paharpur Cooling Towers Ltd. v. C.C.E., Calcutta-I - 1999 (107) E.L.T. 489 (T) = 1998 (25) RLT 293 (CEGAT). (iv) invoices not having pre-printed serial number. As per Chapter Note 2 to Chapter 49, `printed' also means reproduced by means of a duplicati....

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.... they were not pre-printed/not authenticated is also not a mistake on the part of the appellants. The fact that the goods were duty paid and received in the appellants factory is not in question. There is no dispute that the invoices under references contained the details prescribed under the said Notification 15/94 issued on this behalf. The invoices contained all the details as prescribed. In many cases these were issued by a person registered with Central Excise office under requirement of Notification Nos. 32/94 and 33/94. 6.  That some of the disputed invoices did not contain a pre-printed serial number on it, but the same was embossed or stamped can only be treated as a minor technical lacunae. Besides, under disposition of CBEC Circular 76/76/94, requirements of Notification 15/94 were to be applied upto 31-12-1994, the said notification did not require pre-printing of serial numbers on the dealers invoices. Invoices containing stamped or embossed serial numbers issued subsequent to 31-12-1994 shall be considered as valid documents for Modvat credit in terms of Chapter Note 2 to Chapter 49 of Central Excise Tariff Schedule. Only in cases of hand written serial number....