2006 (8) TMI 598

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....n respect of inputs and capital goods under Rules 57A/57T/57S of CE Rules, 1944. In union budget of 1994, the government allowed modvat facility in respect of inputs used as fuel. Accordingly, the respondents purchased furnace oil from M/s. IBP Co. Ltd., Vizag, a government of India enterprise. The issue relates to the period of March 1994 to April 1995. The supplier (M/s. IBP co.) got registered on 27.4.95 with the excise department as per Rule 174 of CE Rules 1944. For the period prior to 27.4.1995, the supplier (M/s. IBP Co.) was issuing "Challan cum invoices" where all particulars as required under Rule 52A had been incorporated. Moreover, M/s. IBP, being a wholesale distributor/dealer of the manufacture (M/s. IOC) was eligibl....

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.... rightly taken on the strength of such invoices/challans - Rule 57G of CE Rules, 1944. In CCE, Chandigarh v. Ajit Cotton Ginning PDSR Mills it was held that invoice-cum-challan issued by IOC Ltd., are valid duty paying document for availing modvat credit under Rule 57G of CE Rules, 1944. In CCE v. Vinayaka Alloys Pvt. Ltd. , it was decided that in the case of invoices issued by depot, there was no requirement either under notification No. 15/94 or 32/94 that the depots should be registered. Hence the invoices issued by depots can not be rejected on the ground that the depots are not registered. In Bengal Safety Industry v. CCE , Calcutta CEGAT ruled that "since the registration of the dealer is not under the control of the manufactu....