2019 (7) TMI 1463

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.... register - Rs. 91,497/- ; (b) Modvat credit sought to be denied alleging short receipt of inputs vis-à-vis figures shown in invoices evidenced by so called private register of M/s Vinayak Metal & Chemicals - Rs. 24,921/- ; (c) Modvat credit sought to be denied alleging non-entry of receipt of goods on the basis of appellant's gate register - Rs. 2,20,903/- ; Total Modvat credit denied of Rs. 3,37,321/- 3. The Ld.Advocate appearing on behalf of the appellant made the Bench go through at page 3 in Para 4.1 of the Show-Cause Notice dated 28.04.2003, wherein it is mentioned that modvat credit to the tune of Rs. 91,497/- was availed on the basis of invoices issued by M/s Vinayak Metal & Chemicals, Bokaro. It is al....

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....2.11.2001. 7. Regarding maintenance of Gate Register, I find that it is not a statutory register and is being maintained by the Guard at the Gate. The Guards were mostly illiterate and they record the details in a very casual manner and sometimes do not record at all. It is further observed that the allegation raised by the Department regarding availment of modvat credit of Rs. 91,917/- is on the basis of investigation of the third party documents. I also find that during course of such operation, the Department had seized all the documents evidencing to receive the materials at the factory premises of the appellant and there is no dispute regarding genuineness of all the documents and accordingly, it cannot be held that the modat credit....

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....d at the gate, is not justifiable. It is further pointed out that to avail modvat credit, the following conditions are required to be complied with : (1) The goods i.e. inputs should be received ; (2) The goods i.e. inputs received should be supported with proper documents ; (3) The inputs should be consumed to manufacture the final products. 10. I find from the record that the Department has not pointed out any instance of non-receipt of materials, non-uses of materials for final production or manufacture and has not disputed the documents supporting the receipt of materials. Since the gate register is not a prescribed document in terms of Cenvat Credit Rules, 2004 and the purposes of which is only to show the....