2004 (8) TMI 607

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....ay submits that the appellants had taken Modvat credit of Rs. 1,32,748/- on 3-4-1993 under G.P.I. No. 2459, dated 31st March, 2003 issued by M/s. Balco Ltd. for supply of 11.380 M.Ts. of Aluminium Wire Rods. Similarly, an amount of Rs. 1,03,095/- was taken credit on the basis of Central Excise G.P.I's No. 1863 dated 10-8-1993 from M/s. Balco Ltd. issuing Aluminium Wire Rods weighing 8.838 M.Ts. on 13-3-1993. Both the cases Modvat credit had been taken on 3rd April, 1993 and 13th March, 1993 on the basis of photocopies of G.P.I. Subsequently, they produced the original G.P.I issued by M/s. Balco Ltd. to Central Excise authorities. The original G.P.I were rubber stamped by Sonebhadra Check Post meant for sale tax purposes. The dispute has bee....

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....n availed of. He further submits that the goods were removed from the factory under proper Central Excise G.P.I. to M/s. Gilloram Gourishankar on payment of appropriate Central Excise duty. He submits that documents maintained in RG 23A Pt. I & Pt. II, RG I, G.P.I will conclusively prove that the goods have been received in the factory of the appellants and those were manufactured and cleared from the factory on payment of duty. He submits that the department had not produced any contrary evidence. He further submits that assuming but not admitting the goods were received at a latter stage also the benefit of Modvat credit could not be denied to the appellants. He submits that the documents were produced before the Deputy Commissioner and t....

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....inputs in their factory and utilization of the same in the manufacture of final product, such as Production Slip, Issue of raw material Slip, RG 23A Pt. I & Pt. II etc.. Thus the credit availed by the noticee is irregular and required to be recovered under Rule 57-I of Central Excise Rules, 1944." 7. Similarly, the Commissioner (Appeals) of Central Excise & Customs, Ranchi, has observed in his order as under : "The appellant also did not produce any documentary evidence either before the adjudicating authority or before me regarding receipt of the inputs in their factory, such as transport documents, payment particulars establish that the inputs under the cover of GP I No. 2459, dated 31-3-1993 was received in their factory. Henc....