2003 (7) TMI 457

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..../Shri S.K. Bagaria and Partha Banerjee, Advocates, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal of the Revenue relates to disallowance of Modvat credit in respect of 51 invoices for the period April 1995 to June 1995. Out of the said 51 invoices credit was originally disallowed by the Asstt. Commr. on 47 invoices on the ground that the sam....

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....he said defect. In respect of three invoices, out of 47, Commissioner (Appeals) observed that the expression 'duplicate' was ticked in one invoice and in the other two invoices the expression 'original and triplicate' had been scored off retaining the word 'duplicate' and thus all the said invoices were clearly marked as 'duplicate'. In respect of four invoices which were marked as 'original custo....

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....ly in respect of the other invoices it was held that the same clearly show their status of being 'duplicate' and merely because the other expressions were also printed on the invoices which were scored, cannot be made the basis for denying them the credit. Reference was also drawn to Notification No. 77/99-C.E. (N.T.), dated 9-2-99 introducing sub-rule (11) to Rule 57G and the Circular No. 441/7/9....

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....l in a number of cases has held that such non-preauthentication is only a rectifiable defect and the assessee should be given an opportunity to remove the same. The Commissioner (Appeals) has simply followed the above rulings and have directed the respondents to remove the defects in question. As regards the other minor objections raised by the Revenue we find that the provisions of Rule 57G were ....