1997 (8) TMI 314

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....er in paras 2 and 3 has held as under :- 2. Appellant's main ground in the appeal is that they have availed credit only in terms of Notification 21/94-C.E. (N.T.), dated 12-5-1994 as amended by Notification No. 30/94-C.E. (N.T.), dated 30-6-1994. According to the above notification, the Central Government has prescribed the invoice to be issued as a document for the purpose of sub-rule (2) of Rule 57G in respect of excisable goods lying in stock as on 31-3-1994 by a manufacturer from his depot, or a wholesale distributor or wholesale dealer of a manufacturer who has bought the excisable goods either from the manufacturer at the factory or from the manufacturing depot containing the following particulars viz. (a) rate and amount....

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....the department or not which is mandatory one under Rule 57GG. Being a creature of the Act, he cannot override the provisions of the Act and the Rules thereunder. (b) The wordings are "Any document issued by the registered person prior to such registration would be acceptable if he is eligible to issue invoices under Notification No. 15/94 C.E. (N.T.) and Notification No. 21/94 C.E. (N.T.). (c) Commissioner though stated that the required particulars were incorporated in the invoices the mandatory condition that the persons should be registered person was not taken into account by the Commissioner. (Appeals). (d) The concessions or benefits are given to those persons only who register themselves with the department su....