2004 (12) TMI 492

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri N.V.B. Nair, JDR, for the Respondent. [Order]. -  The appellant had been denied Modvat credit amounting to Rs. 90,900/- on the invoice, which had two serial numbers. Show Cause Notice dated 1-8-96 was issued on the similar allegation. The Additional Commissioner, Central Excise & Customs, Aurangabad, has confirmed the demand of Rs. 90,900/- under Rule 57-I of the Central Excise ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ules, which requires that invoice should carry a printed serial number. The above rule safeguards against double availment of Modvat credit on invoice of the same number. 3. The ld. appellate counsel relied upon the letter issued by the Office of the Superintendent of Central Excise, Range-II, Surat-I, which reads as follows :- "TO WHOMSOVER IT MAY CONCERN M/s. Reliance Industries Li....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....control purposes". 4. Further, the appellant relied upon the decision of the Larger Bench reported in 2000 (121) E.L.T. 247 (Tribunal-LB) in the case of M/s. Kamakhya Steels (P) Ltd. v. Commissioner of Central Excise, Meerut. This decision is relied upon the impression on the fact that the Circular issued in pursuance of Notification No. 7/99-C.E. (N.T.), dated 9-2-99 in view of the amendm....