TaxTMI 
TaxTMI 
2013 (3) TMI 161
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....sed under rule 27 of Central Excise Rules, 2002. 2.1 Briefly stated the facts of the case are that while registering themselves as a dealer under the purview of Central Excise laws, declared that their godown is situated within the factory premises of M/s. Besco Ltd., unit-I, Foundry Division. The said dealer did not commence any activity as a dealer prior to March' 2009. In the month of March' 09 they issued 06 nos. of Cenvatable invoices consigning the goods to the said Besco Ltd. On verification of returns filed by the respondents it was found that the respondents issued invoices showing sale of goods to the said M/s. Besco Ltd. only, through 184 nos. of Central Excise invoices bearing hand written Sl. Nos. 1 to 171 and 103A, 104B, 10....
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....the Revenue placed reliance in the case of CCE v. Spectra Electronics Pvt. Ltd. - 2009 (235) E.L.T. 795 (H.P.) and Speedways Rubber Company v. CCE, Jalandhar - 2007 (6) S.T.R. 112 (Tri.-Del.) = 2007 (211) E.L.T. 255 (Tri. - Del.). The contention is that requirement of intimating the serial no. of invoice before being brought to use was equally essential and not merely a technical breach. 4. The contention of the respondent is that the decision of Hon'ble Himachal Pradesh High Court in the case of Spectra Electronics Pvt. Ltd. (supra) relied upon by the department relates to Rule 52A and 57GG of erstwhile Central Excise Rules, 1944. The present period is covered under Rule 11 of CENVAT Credit Rules where there is no requirement in the rul....
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....March' 2009. No objection has been raised in respect of the said 06 invoices as issued by them during March' 09. It is seen that particulars such as RG 23D register Sl. Nos. and pro-rata duty element are not mentioned in the said dealer's invoices for March' 09 also. As they have started working as dealer for the first time from March' 09 only, therefore Range Superintendent should have guided them relating to procedural mistake and rectify the same as the appellant has submitted quarterly returns before him in due time and no objection is there in the subject SCN in this regard. Particulars of the suppliers were mentioned in the dealer's invoices. The dealer's invoices were pre-authenticated. I also find in the said invoices name of the co....
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....orily complied with, the others are of subsidiary importance. C.B.E. & C. vide Circular No. 441/7/99-CX., dated 23-2-1999 has clarified that Cenvat credit should not be denied for minor procedural lapse. However, AC/DC should ensure that inputs/capital goods have suffered duty and are being used/are to be used in process of manufacture. Circulars and clarifications issued by C.B.E. & C. are binding on the Excise & Customs authorities as per various judgments of Supreme Court. However Deputy Commissioner has not followed the said Circulars in which it was categorically mentioned that AC/DC of the jurisdiction, before issuing Show Cause Notice for wrong availment of Modvat credit by the assessee on any procedural grounds, shall conduct enq....