TaxTMI 
TaxTMI 
2008 (7) TMI 257
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....ntral Excise Rules, 1944 read with Notification No. 23-95-C.E. (N.T.), dated 30-5-95." 2. M/s. Chandra Laxmi Tempered Glass Co. Pvt. Limited, Barotiwala (hereinafter referred to as assessee) was registered with Central Excise Range, Baddi, vide Registration No. 21/CLTG/B/92 (dated 29-6-1992) for the manufacture of toughened glass falling under sub-heading 7004 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the Act). The assessee availed Modvat credit facility. During the course of checking of RT-12 returns for the months of September, 1995 to November, 1995, it was found that the assessee had taken credit of Rs. 18,678/- and Rs. 14,652/- on the strength of the invoices issued under Rule 57GG of the Cen....
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....d as the same met the requirement of the law. Aggrieved by the same, the Revenue filed an appeal No. E/3044/99-NB before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi. The Tribunal upheld the assessee's contention that the substantive requirements of law had been complied with and, therefore, there was no justification to deny Modvat credit for procedural lapses. The Tribunal further held as under:- "I find that the Tribunal has been consistently taking the view that modvat credit should not be denied for merely the reason that the invoices were not pre-printed but were hand written. Since the issue has been properly appreciated by the Commissioner (Appeals). I am not inclined to interfere with his order. Thus, the a....
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....x and Sales-tax registration number. 2. This notification shall come into force on the 1st day of August, 1995. ANNEXURE-II PROFORMA FOR ISSUE OF INVOICE UNDER RULE 57G OR 57T INVOICE NO. (a) Name and address of Registered person issuing the invoice: (b) (i) Central Excise Registration No.: (ii) Sales Tax Registration No.: (iii) Permanent Income Tax No. and GIR No. if any: (c) (i) Full postal address of Range: (ii) Name of Division and Collectorate: (d) Description of goods: (e) Identification marks and number: (f) Quantity (Nos./Weight/Litre/Metre): (g) Value in Rupees (in words and figures): (h) (i) Rate of duty: (ii) Amount of duty per unit: (iii) Amount of duty involved in the quanti....
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....working partner / Managing Director/Company Secretary before being brought into use by the registered person and before that is done serial number of the invoice shall be intimated to the Assistant Collector of Central Excise under due acknowledgement receipt. 9. Modvat credit under Rule 57G and Rule 57GG can be availed only on compliance of the relevant provisions of the Rules and Notifications issued thereunder. From the perusal of Notification in question, it is evident that invoice requires various particulars to be furnished and at least four such particulars are required to be pre-printed i.e. (i) name and address of the registered person; (ii) Central Excise Registration No. of the person issuing the invoice; (iii) name of the Ran....
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....ion of the Apex Court in Indian Aluminium Company Limited v. Thane Municipal Corporation, 1992 Supp (1) SCC 480, to press the point that even the procedural requirements of law are required to be fulfilled being mandatory in nature. 13. Undoubtedly the requirement of the language is clear and unambiguous. The provisions of Statute and the Notification, keeping in view the object and the purpose, had to be fully complied with in letter and spirit. The requirements are mandatory and are not procedural as is sought to be argued on behalf of the assessee. The Legislative intent, the object and purpose is to check the defrauding of the Government by the assessees resorting to similar double credits against single consignment by falsification ....