1998 (7) TMI 380

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. [Order]. -  The issue involved in this appeal is whether Modvat credit can be denied only for the reason that the invoice issued by dealer did not contain the full particulars of the manufacturer. 2. When the case was called none appeared on behalf of the appellants. The hearing notice has been sent to both appellants and their Counsel on record. The matter was taken up for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncorporated in the invoice which were subsequently got incorporated in the invoice; that this issue stands settled by the decision of the Appellate Tribunal in the case of C.C.E. v. MCE Products Sales Services Ltd. reported in 1996 (17) RLT 767 (CEGAT NB) in which case Modvat credit was allowed as the assessee had explained the missing details by way of affidavit and supporting documents. They als....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the manufacturers remained to be mentioned in the invoices by dealer under Rule 57GG. These particulars of the manufacturers have been furnished subsequently. No doubt the notification issued under Rule 57GG(4) requires : "The registered person shall issue an invoice containing such details as may be specified by the CBEC or Commissioner." However, non-mentioning of the details about the ma....