2024 (4) TMI 960

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....particulars were not available in the documents submitted by the appellant for availing the credit. 3. The facts of the case are that the appellant had availed MODVAT Credit on the strength of challans-cum-invoices issued by different stockyards of M/s. Steel Authority of India Limited (SAIL). The Department contended that the challan-cum-invoices were not 'invoices' prescribed under Notification No. 15/1994-C.E.(N.T.) dated 30.03.1994 as the same did not contain the following particulars required under the said Notification: - (1) Rate of duty and amount of duty were not mentioned; (2) Serial No. and date of challan were not given; (3) Quantity of inputs not given; (4) Duty debit particular were not given. 4. As per the provision....

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....AT Credit on inputs to the extent of Rs.58,01,013.14/- availed by the appellant was denied under Rule 57I of the Central Excise Rules, 1944. Aggrieved by the said order, the appellant is before us. 6. The appellant submits that in the instant case, MODVAT Credit has been denied only on the ground that the challans-cum-invoices issued by M/s. SAIL did not contain duty payment particulars viz., debit entry number and date, to prove that the inputs had suffered duty. 6.1. They further submit that SAIL authorities vide letter dated 27.11.1992 had communicated to the appellant that: * Excise authorities have given relaxation to M/s. SAIL under Rule 52 and Rule 173G of the Central Excise Rules, 1944 from obtaining individual gate passes, * ....

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....ommr./2004 dated 25.08.2004 dropped the demand raised on the appellant on the ground that substantive benefit of MODVAT Credit could not be denied for a technical irregularity. 6.5. Accordingly, they prayed for allowing the MODVAT Credit availed by them. 7. The Ld. Authorized Representative for the Revenue reiterated the findings in the impugned order. 8. Heard both sides and perused the appeal documents. 9. We observe that the issue involved in the present appeal is whether the challans-cum-invoices issued by M/s. SAIL, which do not contain the duty payment details, is the proper document for availing the MODVAT Credit or not. 9.1. We observe that Notification No. 15/1994-C.E.(N.T.) dated 30.03.1994 provides relaxation to avail MODVAT....

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.... denial of credit of Rs. 1,020/-, on the ground that the duty debit reference is not mentioned in the invoice, we have already held that such a failure, if any, is only a technical omission. As the invoices have indicated the name of the consignor, consignee, the quantity of materials supplied and the duty paid, we hold that the denial of credit is not justified. Demand in this regard is also set aside." 10.1. The same view has been taken by the Tribunal, Kolkata in the appellant's own case as reported in [2010 (252) E.L.T. 265 (Tri. - Kol.). The relevant paragraph of the said order is reproduced below: - "10. Duty paying particulars not mentioned - Amount of credit involved: Rs. 70,815/- : It was claimed by the appellant that inadvert....