2000 (11) TMI 839

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....llant. Shri M.M. Dubey, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  This appeal has been filed against an order of Commissioner (Appeals), who denied Modvat credit which was availed on the basis of invoice issued by the suppliers of raw material on or after 4-7-1994 which do not indicate that their dealers/distributors or depot of the manufacturer even though t....

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....escribed thereof provided the documents have been issued before 1-4-1994 and the credit has been taken on or before 30-6-1994. The certificate issued by SAIL do not fall amongst any of the prescribed documents. Further the documents were not pertaining to the periods as per the said proviso to the Notfn. No. 16/94-C.E. (N.T.) dated 30-3-1994. Therefore, in absence of any documents substantiating t....

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....rifiable nature and credit is admissible subject to verification. These invoices pertain to the period July, 1994, which being a transitional period and the discrepancies in Invoices being of rectifiable nature the credit is allowed. Accordingly credit is allowed on (i) Invoice of M/s. Ash & Allen and that of Indo Roll Hard and (2) and disallowed on Invoices issued by SAIL." 3. We have ....

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.... finding that the Registered depot in this case has not maintained the RG-23 D records and/or has not supplied the goods. The explanation of M/s. Hero Cycle to have sent back the goods to the Depot on 57F(i)(ii) challans and its endorsement on the Depots invoice subsequently cannot therefore be cause for denial of Modvat credit as arrived at by the lower authorities. Without considering the detail....