2000 (1) TMI 385

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....ents. [Order]. -  In all these cases, the issue involved is the eligibility of modvat credit on the invoices on unregistered distributor without containing the details therein as required and the notification 15 & 21/94 and Board's circular dated 6-11-1994 such as the time of issue, mode of despatch, vehicle no., name and range of division and Collectorate. 2. The ld. JDR in support o....

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....ommissioner (Appeals), which holds that the omission regarding the details in the invoice are not fatal when the input has come and it is utilized in the manufacture of the final product and substantial benefit has to be given. Shri G.M. Ignatius, ld. Consultant appearing for the respondent in all these cases submits that the order in original has gone beyond the show cause notice and it is not le....

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....n for denying the Modvat credit in these cases are that the invoices are in the name of Asian Paints (I) Ltd. and the credit is taken by the respondent and M/s. J. Mahesh Kumar Petrochem does not appear to be a registered distributor as per notification 33/94 dated 4-7-1994 and so the above documents are not proper document under rule 57G(2) Central Excise Rules and the Modvat credit is inadmissib....

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....ot indicating which Board's circular to the rule not met. 1998 (98) E.L.T 769 in the case of Asha Celluloids hold that order of adjudicating authority travelling beyond the scope of show cause notice is not tenable. These 2 rulings support the case of the respondent. 4. Regarding the non-registration of the dealer at the time of issuing invoice, according to the respondent, registration cert....