2003 (5) TMI 67

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....n the strength of invoices which do not contain the requisite particulars as required under Notification No. 15/94-C.E. (N.T.), dated 30-3-1994 read with Notification No. 32/94-C.E. (N.T.), dated 4-7-1994 and 33/94-C.E. (N.T.), dated 4-7-94. (ii)        Whether Hon'ble CEGAT has erred by allowing the Modvat credit taken on the strength of extra copies of invoice which is not prescribed copy of invoice for availing Modvat credit as required under Rule 52A(3) of the erstwhile Central Excise Rules, 1944? 2.Respondent No. 1 - M/s. Hero Cycles Ltd. is engaged in the manufacture of excisable goods falling under Chapter 72 of the Central Excise Tariff Act, 1985. It has been availing Modvat credit. During 1994, ....

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....e utilisation of the same in or in relation to the manufacture of the final products by the appellants, had been disputed by the Department. In the certificate issued by the Steel Authority of India Ltd. (refer page 19 of the paper book) dated 26-5-1994, it was certified that M/s. Bokaro Steel Plant had duly paid the duty against the invoices issued to the appellants. It was also mentioned that due to some problem in the computer, the original invoices against the consignments were mutilated and on that account the original invoices were not endorsed. But all these facts had been totally ignored by both the authorities below. The certificate was enough to satisfy the adjudicating as well as the appellate authorities that the inputs received....