2003 (2) TMI 391

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....rakh, Advocate, for the Respondent. [Order]. - The appeals by the Revenue arise of a common order of the Commissioner (Appeals) who has set aside the confirmation of the duty demands as a result of disallowing of Modvat credit by the adjudicating authority who did so for the reason that the duty paying documents were defective. Some of the defects were :- (a)     ....

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....e. The goods have in fact been received and the required Modvat procedures have been complied with. The order-in- originals are not only silent on this issue but did not also dispute the duty paying character and receipt and utilisation in the final product. The substantial compliance of Modvat procedure have been complied with. The format attached is as per the instruction of the department, the ....

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....ents on the part of the dealer only, without mentioning that any lapse would result in denial of the credit to the manufacturer. Moreover, the show cause notices have been issued for recovery under Rule 57-I which provides for disallowing the credit or for reversal/recovery of credit already availed when the wrong availment was due to error, omission or misconstruction on the part of an officer, m....

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....procedural in nature and therefore, credit is not to be extended to the respondents. In respect of invoices issued by M/s. Flexible Packaging Company, the objection of the Revenue as represented by SDR is that these have been issued in the name of M/s. Starcare Pharmaceuticals, Jalgaon and the name of the respondents has been inserted, and this establishes that these invoices have been tampered wi....