1999 (7) TMI 156

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....am, JDR, for the Respondent. [Order]. - Two issues are involved in this appeal :- (1) In the invoice issued by registered dealer the mention of the mode of transport has not been made and for this reason the appellants herein have been denied the benefit of Modvat credit on the ground that mention of that particular thing is mandatory and it is a vital omission. Consequently the Modv....

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....rought new evidence by their misc. application in the form of two documents (1) Octroi receipt of the movement of the goods from the supplier to the appellants showing the invoice/Bill Number as also the truck number and other particulars mentioned in the invoice, (2) challan of the Transport Company showing the relevant truck number by which the goods moved. Learned Advocate submits that these tw....

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.... credit on the same cannot be taken. As regards the certificate to be obtained from the concerned Superintendent of Central Excise this fact can be verified by the concerned Assistant Collector after referring the matter to the concerned Superintendent of Central Excise. He, therefore, submits that he has no objection if the matter is remanded to the adjudicating authority on this count. 3.&ems....

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....t before the adjudicating authority. I am, therefore, of the view that the matter is fit for remand so far as this issue is concerned and the adjudicating authority shall decide the question of admissibility of Modvat credit after taking into account the said two documents and determining whether the goods mentioned in the relevant invoice were received by the appellants, that they were duty paid,....