2007 (11) TMI 223

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s appeal against the impugned order whereby modvat credit was denied and penalties were imposed on the ground that the invoice on the strength of which the credit was availed, was computer generated, however, name of the appellant was hand written. 2. The contention of appellant is that there is no dispute regarding receipt of goods, duty payment on the goods and the  use in the manufactur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....actory and used in the manufacture of final product is not in dispute.  Now Rule 57-G of Rules has been amended to the fact that credit shall not denied on the ground that all the particulars were not mentioned in the document. 5. Thereafter, Board issued a Circular No.441/7/99-CX dated 23.2.99. The relevant paras of the Circular are reproduced below:-    "The Assistant Commis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fter making enquiries as above.   It should hereafter be ensured that show cause notices are not issued for procedural lapses as mentioned in the Notification without making proper enquiries. Wherever the Assistant Commissioner, after making due enquiry, is satisfied that the modvat credit taken by the assessee is incorrect, adjudication proceedings in the normal course should be initiated....