2000 (2) TMI 152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in all these three Appeals is whether credit is admissible on the basis of the invoice which is not printed as duplicate for Transporters and whether credit of duty paid on the packing and forwarding charges collected in respect of inputs is eligible for MODVAT credit. 2. Shri M.P. Devnath, Ld. Advocate for the Appellants, submitted that the words "Duplicate Copy for Transporters" have been ru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arately; that further such packing charges are not inputs nor capital goods. 4. I have considered the submissions made by both sides. The submissions of the Appellants that the words duplicate copy for transporter were stamped on the invoice has not been rebutted by the Department. Merely because these words were not printed and only stamped, Modvat credit of the duty paid on the inputs cannot ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....respect of the duty paid on the element of packing and forwarding charges. Further, the Appellants had availed of the Modvat credit as per the duty paying documents. It was held by the Tribunal in Kerala State Electronic Corporation v. C.C.E., Cochin, 1996 (84) E.I.T. 44, relied upon by the learned Advocate, that "if the duty paid on the inputs is found to be short or in excess of what is payable ....