2002 (2) TMI 275

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....r Chapter sub-heading 2839.10. They are charged for availing the Modvat credit of Rs. 28,745/- on the strength of the documents which are not valid duty paying documents in terms of Rules 57GG and 52A of the Central Excise Rules, 1944. The brief facts of the case are that they have availed the Modvat credit on the strength of the invoices issued by M/s. Guljag Industries Limited, Pali as registere....

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....ipt, RG-23D Account, etc. He held that merely on the grounds that the parent invoices were not in favour of the said dealer, the substantive benefit of Modvat credit cannot be denied when all other conditions are fulfilled. 2. The department, however, reviewed the above order of the Deputy Commissioner and filed an appeal. The Commissioner of Central Excise (Appeals), Jaipur, vide his order dat....

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.... the Commissioner (Appeals). I have heard Shri P.K. Mittal, ld. Advocate for the appellants and Shri H.C. Verma, ld. JDR for the respondents. I have considered the submissions made by both the sides. The ld. Counsel for the appellants has relied on the decision of the Tribunal in the Order Nos. A/614-21/2001-NB [2002 (147) E.L.T. 534 (Tri.)] in M/s. Rajasthan Chemicals & Glass Works and other. The....

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...., which are valid duty paying documents. The Revenue wants to deny the benefit of credit as the dealer, M/s. Guljag Industries Ltd. committed some irregularities, but no action is proposed against M/s. Guljag Industries Ltd. In the facts and circumstances of case, as the goods were received by the branch offices from the manufacturer and they were issuing the invoices, which were valid duty paying....