2000 (7) TMI 184

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....r Modvat credit can be taken on the invoices which are not authenticated by the proper officer. 2. The facts of the case are that the appellants are engaged in the manufacture of diamond scaife. They were availing the benefit of taking credit of duty paid on inputs under the Modvat scheme. On scrutiny of the records, Departmental Authorities found that Modvat credit was taken by the appellant o....

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.... procedural lapse. He submits that the Tribunal in the case of Ramgarh Chini Mills v. CCE, Kanpur reported in 1998 (103) E.L.T. 65 held that Non pre-authentication of the invoice was a curable defect. He submitted that since it was a curable defect and a procedural lapse, Modvat credit should have not been denied to them. Ld. Chartered Accountant also submitted that since during that period it was....

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....er shall be the document on the basis of which Modvat credit could be taken. Ld. DR submits that the Larger Bench of this Tribunal in the case of Commissioner of Central Excise, New Delhi v. Avis Electronics Pvt. Ltd. reported in 2000 (117) E.L.T. 571 in para 8 observed : "8. In the light of the above finding arrived at by us on the question referred to us, we hold that insistence on document e....

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....ed. 5. I have considered the rival submissions. I find that the main contention of the appellant is that non-authentication of the invoices is the procedural lapse. As against this I find that the Rule 57G(3)(h) of the Central Excise Rules specifically provides that the invoices should be authenticated by the proper officer for availing Modvat credit. When this requirement is read alongwith the....