1999 (2) TMI 203

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....(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 A.C. Bel-II 48022/- Modvat credit taken on the endorsed gate passes endorsed after 1-4-1994 7. Asha Brothers P. Ltd.V-2(73)....

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....9/- 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) 15-395/94, dated 30-1-1995 A.C. Th-III 32,968/- Modvat credit availed during April 1994 on the basis of certificate issued by Supdt., CEX. 23. Krishna Glass Ltd. V-2(70)340/BIII/95 V.Adj(SCN) 15-405/94, dated 23-1-1995 A.C. Th-III 87,201/- 5000/- (P) Modvat credit availed on original copy of invoice. 24. Bharat ....

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..... 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 duplicating machine, produced under the control of a computer, embossed, photographed, photo-copied, thermocopied or typewritten. Trade Notice No. 74/95, dated 8-11-1995 issued by C.C.E., Mumbai-I (v)  credit availed on the strength of certificate issued by Public Sector Undertakings/canalising agency like MMTC/STC. Agarwal Metal Works v. C.C.E., New Delhi - 1996 (81) E.L.T. 654 (Tri.) (vi)  invoices issued by dealer not having godown Eveready Inds. In....

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....fication 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 numbers on disputed invoices issued subsequent to 31-12-1994, benefit of Modvat credit shall be allowed if the consignor had intimated the use of these serial numbers to the jurisdictional Assistant Commissioner prior to issue of these invoices. This information may be obtained from concerned Central Excise authorities. Hand written invoices issued prior to 31-12-1994 shall be accepted without this condition, since no such requirements is contained in Notification No. 15/94 applicable during this period u....