2001 (5) TMI 476

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....[Order]. -  The appellants manufacture 'Gas Compressors and parts, Air conditioners and parts and Panel Boards' falling under Chapter Heading 8414, 8415 and 8437 of Central Excise Tariff Act, 1985. They were availing the Modvat credit under the provisions of Rule 57A and 57T of the Central Excise Rules, 1944. They availed Modvat credit amounting to Rs. 29,334/- on the strength or invoice No.....

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.... from them under Rule 57-I(a) and penalty should not be imposed on them under Rule 173Q. 2. On considering the reply of the party, the Asst. Commissioner vide his order dated 21-10-1997 observed that since the said invoice is not having a printed serial number, it cannot be taken as a proper invoice under Rule 52A and hence a proper document for availing the Modvat credit under Rule 52A(6). ....

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....ceived and used in the factory of production etc. Following the ratio of this decision, the Commissioner (Appeals) has upheld the order of the lower authority and dismissed the appeal of the party. 4. The present appeal is against the order of the Commissioner (Appeals). I have heard Shri C. Harishankar, Advocate for the appellants and Shri M.D. Singh, SDR for the respondents, the ld. Advoca....

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....question referred to us, we hold that insistence on document evidencing payment of duty on the inputs as prescribed by Rules is not a technicality to be complied with for availing Modvat credit. Observation made by the appellate authority that insistence on duplicate copy of invoice is purely a procedural requirement is against rules so cannot be sustained. When a particular thing is directed to b....