2000 (6) TMI 503

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.... Shri R.K. Roy, JDR, for the Respondent. [Order]. - This stay petition seeks waiver of pre-deposit of duty of Rs. 54,000/- and the penalty of Rs. 3,500/- imposed on the appellant vide Order-in-Original No. 6A/MODVAT/SR/MP/98, dated 18-2-1998 read with Order-in-Appeal Nos. 28, 29/Cal-IV/99 dated 6-10-1999. 2. The short point involved in the appeal is whether the appellant is entitled ....

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....was further held that such a procedural lapse can be rectified by endorsing the invoice in the name of the factory address by the branch office. He also invites my attention to the decision of the Tribunal in the case of Ramgarh Chini Mills v. CCE, Kanpur - 1998 (103) E.L.T. 65 (Tribunal), wherein it was held that when the actual receipt of goods in factory and utilisation thereof is not disputed ....

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....e original packed condition; and (b) the duplicate copy of the rule 52A invoices is endorsed by the Registered office/Head office to the effect that the consignment covered by rule 52A invoice is delivered to the manufacturing unit for availing credit." Referring to the above conditions, Shri Roy submits that the Modvat credit was rightly denied because there the concerned invoice did not conta....

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....lly received and duly utilised in the manufacture of the finished goods, the procedural lapses by the assessees with no mala fides need to be condoned or overlooked. Even non-endorsement of invoice by the head office or branch office, according to me, could be construed as a procedural lapse provided the inputs mentioned in the concerned invoice are duly received in the factory and properly utilis....