TMI Blog2001 (2) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, filed by M/s. Punjab Concast Steels, the issue involved is whether Modvat credit under Rule 57A of the Central Excie Rules was available to them on the strength of the invoice issued by dealers without mentioning the rate of duty and amount of duty in words and on the basis of invoice issued by unregistered dealer. 2. Shri Kulvinder Singh, ld. Advocate, mentioned that the appellants avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification; that rate and amount of duty had been mentioned in figures; that as held in Algis Chemical Industries Ltd. v. C.C.E., Aurangabad, 1999 (106) E.L.T. 492 (T), the Modvat credit is not disallowable even if the duty paying documents lack in certain particulars which are curable and there is no dispute about the inputs having been received. He also mentioned that Modvat credit had also been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n at the end of the month and no show cause notice had been issued to the dealers for wrongly passing of Modvat credit. 3. Countering the arguments Shri M.D. Singh, ld. SDR, submitted that notification No. 15/94 (N.T.) clearly provided that the invoice should contain the rate and the amount of duty both in words and figures; that as the rate and amount of duty were not mentioned in words, the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not got themselves registered with the Department, the appellants are not eligible to avail of the Modvat credit. On the basis of invoice issued by M/s. B.D.S. Steels Ltd. Denial of Modvat credit to this extent is upheld. In respect of invoice issued by other dealers, namely M/s. Metallic Alloys and M/s. Almet Alloys, the finding of the Assistant Commissioner was that the invoice issued by them di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealers was not mentioned on the invoice. Again the invoice carry the details of Sl. No. and dated of the, invoices under which the goods were cleared by the manufacturers to the dealers. Mere omission of quantity will not make the appellants ineligible for availing the Modvat credit. The appellants are, therefore, eligible to avail of Modvat credit on the basis of invoice issued by these four dea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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