2005 (8) TMI 548

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....he appellants is that they received the inputs from Bharat Petroleum Corporation Limited. The goods imported and supplied to the appellants under of Bharat Petroleum Corporation Limited. The appellants availed the credit and Revenue issued a show cause notice for denial of the credit, as the invoices were unauthenticated. The contention is that as per the provisions of Rule 57G(2)(h) of the Central Excise Rules provides that in case of an invoice issued by the importer registered under the Rule 174, credit can be taken on the strength of invoices which is duly authenticated by the proper officer. The rule is amended by the Notification No. 7/99-C.E. (N.T.), dated 9-2-1999 to the effect that credit shall not be denied if all the particulars ....

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....ightly claimed. The Revenue Relied upon the decision of the Tribunal in the case of Suraj Diamonds (India) Ltd. v. Commissioner of Central Excise, Jaipur, reported in 2001 (137) E.L.T. 227 (Tri. - Del.) where the credit was denied when it was taken on the invoices which were not authenticated. 5. The only issue is involved in this appeal is whether the credit availed by the appellant on the strength of invoices which were not authenticated by the proper officer are liable to be set aside. Revenue relied upon the decision of the Tribunal in the case of Suraj Diamonds (India) Ltd. v. Commissioner of Central Excise, Jaipur (Supra) whereby the credit was denied. The Rule 57G has been amended by the Notification No. 7/99-C.E. (N.T.), dat....

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.... 2. The Assistant Commissioner, before issuing Show Cause Notice for wrong availment of Modvat credit by the assessee on any procedural grounds, shall conduct enquiries with regard to duty paid nature of the goods as the suppliers send, ensure that necessary information as mentioned in the Notification are available on the invoice and satisfies himself whether the goods have been used or are intended to be used as contemplated in the Modvat Rules. In case the assessee's invoice contains the details viz. description of the goods, assessable value, name and address of the factory or warehouse where the goods are to be received, and if the assessee has filed a declaration as contemplated in the Modvat rules, the Assistant Commissioner ha....