2000 (5) TMI 283

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....for the Respondents. [Order]. -  On the basis of five invoices issued by registered dealers of input manufacturers, the appellants took Modvat credit to the tune of Rs. 62,448/- on certain inputs under Rule 57A of the Central Excise Rules during the period October to December 1994. Department proposed to disallow the credit so taken, alleging that the invoices did not contain full parti....

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....ical one on the part of the appellants to establish the duty paid character of the inputs in respect of which the credit was taken. Present appeal is against this order of Commissioner (Appeals). 2.  I have carefully examined the orders of the both the lower authorities and connected records. I have also heard ld. Advocate, Shri J.P. Kaushik for the appellants and ld. JDR Shri A.K. Jain fo....

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....arty. The stand taken by the lower authorities that the assessable value of the goods had to be stated is not supported by any provision of law. I also note that the lower appellate authority has found an "additional shortcoming" in the invoice mentioned against Sl. No. 4 in the annexure to the show cause notice. The finding of the Commissioner (Appeals) is that the rate of duty and the amount of ....

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.... of the lower authorities are beyond the scope of the show cause notice. In support of this submission, ld. Advocate has cited the decision of the Tribunal in the following cases:- (i)     Mysore Cement Ltd v. CCE [1999 (108) E.L.T. 520 (Tribunal) = 1999 (30) RLT 449 (CEGAT)]. (ii)    Ajai Acetates (P) Limited v. CCE [1999 (33) RLT 316 (CEGAT)]. These de....