2000 (12) TMI 386

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....Bheema Shanker, SDR, for the Respondent. [Order]. - The appeal is directed against Order-in-Appeal No. 443-CE/MRT/98, dated 29-9-1998 of the Commissioner (Appeals), Customs and Central Excise, Ghaziabad. Under that Order the Commissioner set aside the order of the learned adjudicating authority and upheld the Department's appeal. 2. The issue involved was taking Modvat credit based o....

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....nded the case for de novo decision to the Assistant Commissioner. The Assistant Collector accepted the submission of the party that the relaxation under Notification No. 23/94-C.E. (N.T.), dated 20-5-1994 is a procedural relaxation and credit could be allowed under that Notification in respect of invoices issued prior to Notification No. 23/94-C.E. (N.T.), dated 20-5-1994 also. The finding portion....

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....ent case, I hold that all the original Invoices in question, may be accepted as eligible document in order to allow credit as the transactions undertaken vide these invoices have been duly entered in their RG 23A Registers and also payment of such payments as required in the invoices are duly entered in the party's ledger. Also the party has filed an affidavit stating that if at a future date such....

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....han general practice. In the present case before me, I find that the respondents have taken the relaxation provided under sub-rule (6) to Rule 57G, for granted. They have sought to avail credit in respect of five original invoices, the duplicate copies of which were lost within a span of one month. Notwithstanding the fact no such relaxation was specifically provided in the Modvat credit rules pri....