2000 (11) TMI 436

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....Singh, SDR, for the Respondents. [Order]. -  In this case the Asstt. Commissioner of Central Excise, Jodhpur Division vide his Order dated 30-3-99/6-4-99 has denied the Modvat credit amounting to Rs. 2,63,493/- to the appellants. The Modvat credit was availed by them during the period from 6-8-97 to 15-8-97 against the four invoices issued by M/s. Mount Synthetics Ltd., Ahmedabad. The c....

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....ing documents are not authenticated/genuine and hence the credit taken against the invoices is irregular which is liable to be denied and recovered from them. The original authority has also imposed a penalty of Rs. 20,000/- under Rule 173Q(1)(bb) on the appellant. 2. On appeal, the Commissioner (Appeals) Jaipur vide his Order dated 24-2-2000 upheld the findings of the original authority d....

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....puted. Therefore, there is no warrant to deny the Modvat credit. 4. Shri M.D. Singh, S.D.R. for the Revenue however, reiterated the findings of the original as well as the appellate authority and stated that since the prescribed particulars had not been given in the invoices, the same could not be considered as valid documents for the purpose of availing the Modvat credit thereon. 5.&em....

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....he concerned dealer had not filed the RT 12 Return for the particular month in which the impugned invoices were issued. In my view this could not be the reason sufficient enough to deny the Modvat credit to the appellants. As rightly contended by the ld. Consultant for the appellants, the duty payment particulars as reflected in the impugned invoices are not in dispute. The particulars wanting in ....