2000 (8) TMI 767

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....te, for the Respondent. [Order]. -  This is a Revenue appeal against Order-in-Appeal No. 29/98 dated 22-6-1998 allowing Modvat credit in respect of capital goods on the basis of the invoice which had been returned to the manufacturer as it was addressed to Unit-I at Salem and the manufacturer had prepared a fresh invoice in the name of Unit-II at Rasipuram. The Revenue initiated proceed....

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....did not accompany the goods and it was prepared without the authority of law and hence cannot be treated as having been issued under Rule 52A as a proper document under this rule and hence not covered by Rule 57-T as a valid document for taking credit. 3. Ld. DR prays for reversal of the order as documentation under Modvat credit is an essential ingredient for grant of Modvat and where the....

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....the invoice has been rectified. He also submits that the invoices mentioned the Head Office's name; even in such cases the Modvat credit has been taken in the factory then also the benefit cannot be denied. He submits that it is a detailed judgment and like circumstances, it would have bearing on the present. He contends that there is no allegation regarding supply of two sets of capital goods aga....