2008 (9) TMI 323

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....duplicate for transporter' copy of the invoice as prescribed under provision of Rule 52A read with Rule 57G of the Central Excise Rules, 1944 for taking modvat credit?" 2. Both the cases relate to non-compliance of the rules while claiming modvat credit. In Excise Reference No. 14 of 2000 the assessee claimed Modvat credit of Rs. 75,133/- on the strength of invoice on which the words "duplicate for transporter" were not marked. The requirement of the rules is that there should be four copies of the invoice. All four copies are required to be printed in separate colours. The original invoice is meant for the buyer, the duplicate for the transporter, the triplicate for the Excise and the quadruplicate for the assessee. These are to be printe....

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....icate for assessee. The Assessing Officer held that the invoice is marked quadruplicate for assessee and the said words had been scored off and the words duplicate for transporter had been printed with the help of a rubber stamp. The Assessing Officer, therefore, directed the recovery of the credit claim and also imposed penalty. In this case, the Appellate Authority has allowed the appeal and has held that the veracity of the invoice could have been checked by the department. The Appellate Authority again by a very cryptic and non-speaking order rejected the appeal of the department. 4. The law is well settled that when an assessee wants to take benefit of any rebate he must satisfy all the conditions which are necessary for availing the ....