2002 (11) TMI 696

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....hri N.K Mishra, JDR, for the Respondent. [Order]. -  In the present case, Modvat credit has been disallowed to the appellants on the ground that AR IA issued by the input manufacturer, who is 100% export oriented unit, under the provisions of Rule 100D is not proper modvatable documents inasmuch as the same is not mentioned in Rule 57G (2) as a document for the purposes of taking Modvat....

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.... issued by a manufacturer from his factory as a document for the purposes of the said Rule. As such, he submits that AR IA which is nothing but an invoice giving  all the details of the requirement of an invoice should be considered as an modvatable documents.  He also submits that apart from AR IA, manufacturer has issued an invoice giving all the details therein and in terms of notific....

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....ed as a modvatable document vide Notification No. 3/96 w.e.f. 13-2-96. However, notification 15/94-C.E. (N.T.) issued under the provisions of Rule 57G prescribed an invoice issued by the manufacturer from his factory and containing all the relevant details, as modvatable documents. As such, I agree with the ld. Consultant that the commercial invoice or the AR IA issued by 100% export oriented unit....