2002 (1) TMI 980

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....us amounts by the Asst. Commissioner, Central Excise, Jabalpur vide his Order dated 27-11-97 on the ground of the discrepancies noticed in the modvatable documents. On appeal, the Commissioner (Appeals), Bhopal vide his Order dated 2-2-2001 has upheld the order passed by the Asst. Commissioner rejecting the appeal of the party. 2. The present appeal is against the impugned order of Commissioner (Appeals). I have heard Shri Shekhar Vyas, Advocate for the appellants and Shri B.C. Mahey, JDR for the respondents. My findings in respect of each of the points raised in appeal, on taking into consideration the submissions made by both sides are as follows : (a)     The Modvat credit amounting to Rs. 24,750/- is denie....

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....on the two invoices relating to these credit amounts, do not bear "duplicate for transporter" pre-printed. This is either hand written or stamped which created a doubt whether the document is a duplicate one. The Larger Bench of the Tribunal in the case of C.C.E., Ahmedabad v. Satyam Dyes - [2001 (134) E.L.T. 655 (Tri.-LB)] have held that the stamped invoices are admissible documents for the purpose of availment of the Modvat credit and in the case where the Sl . Nos. of the invoices are written in hand if the inputs are received in the factory, the Modvat credit would be admissible. The appeal of the party for the credit of Rs. 30,699/- is therefore, allowed. (c)    The amount of Rs. 9,088/- as Modvat credit is disallowed....