2005 (12) TMI 350

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.... No./Date Amount involved Remarks 1 139 26/30-5-94 41616 Photocopy of the original copy of invoice was produced. Hence credit inadmissible. 2 71 126/29-12-93 6794 Original copy of the invoice was produced. But the goods were consigned to M/s. Aries and not to M/s. Medhopharm. Hence not eligible. 3 22 152/28-7-94 1325 Commercial invoice. Credit not admissible. 4 82 NC/081/94-95/4-7-94 2734 Commercial invoice. Credit not admissible. 5 147 1600/23-9-95 7344 Commercial invoice. Credit not admissible. 6 79 32/27-6-94 5625 Photocopy of original copy of invoice was produced. Hence credit inadmissible. 7 118 90/94-95/13-7-94 2075 Commercia....

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....in terms of Rule 174 of the said Rules. M/s. Noble Chemie who issued the above invoice was not so registered with the Department. This aspect, however, is not fatal to the assessee inasmuch as the time for such registration was extended by the Central Government up to 30-12-1994 through subsequent Notifications. It is pertinent to note that the above invoice was issued on the very date on which provision was made by the Central Government laying down the manner in which modvatable invoice shall be issued by a dealer. Obviously, M/s. Noble Chemie while issuing the above invoice dated 4-7-94 were not aware of such provision having come into force on the same day. Upon perusal of this invoice produced by the learned Consultant, I find that thi....

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....invoice having been used for the purpose. I have seen a copy of this Invoice No. 168, dated 3-9-94 issued by M/s. Ajit Foils & Allieds (dealer). Though this document does not contain mention of Rule 57GG or other provision of the Central Excise Rules, 1944, it contains all the requisite particulars prescribed under the provision. This invoice also contains all the particulars relating to the goods received by the dealer from the manufacturer. It was wrong on the part of the lower authorities to have treated this invoice as a commercial invoice simpliciter. This invoice satisfying the requirements of Rule 57GG merits consideration as a regular invoice of the dealer modvatable under Rules 57A and 57G. Hence credit of Rs 2,560/- taken by the a....