2005 (12) TMI 350

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....-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 Commercial invoice. Credit not admissible. 8 135 AFA/168/3-9-94 2560 Commercial invoice. Credit not admissible. 9 95 40/25-6-....

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....er, 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 this invoice contain all the requisite particulars such as rate of duty, amount of duty, tariff heading etc. as also particulars relating to the releva....

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....ugh 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 assessee on the strength of this document is allowed to them. 3. In the result, the appeal is allowed to the extent of granting of Modvat credi....