2005 (12) TMI 30

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....10.12.03 wherein the Ld. Commissioner has granted Modvat credit to the respondent. 2. The relevant facts for consideration are that the respondents are manufacturer and were availing Modvat credit facility. They availed Modvat credit on the invoices issued by the first stage dealer and these invoices were issued by the first stage dealer on the strength of supplementary invoices issued by the m....

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.... of Personal Hearing. I find that the supplementary invoice is part and parcel of the main invoice. The Excise Duty paid through the supplementary invoice is the duty paid on the inputs initially supplied by the manufacturer and then to dealer. Therefore, the invoice issued by the dealer on the basis of supplementary invoice of the manufacturer is covered under the invoice mentioned in Rule 7 (a) ....

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....nd to the Govt. It is not in dispute that the respondents had procured the goods t stage dealer and part of the duty as paid earlier was also allowed as a credit to them. It would be mis-carriage of justice if the duty paid on the same goods by the manufacturer is not allowed, as a credit, to the respondent for the only reason that the invoices which are issued by the first stage dealer could be t....