TMI Blog2014 (8) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the consignment. It also provides that if, however, a consignment is split up into two or more lots each of which is despatched separately either on the same day or on different days, a separate invoice shall be made out in respect of each such lot. It further provides that in case a consignment is loaded on more than one vehicle, vessel, pack animal or other means of conveyance which do not travel together but separately or at intervals, a separate invoice shall be made out in respect of each vehicle, vessel, pack animal or other conveyance. The appellant in this case had not complied with the procedure contemplated under Rule 52A(4) of the Rules. Tribunal was correct in denying the Modvat Credit in respect of clearance made in violation of Rule 52A(4) based on photocopies of documents, which we hold is no document at all as per the Rules. - Decided against the assessee. Present case the goods have been supplied by Visakhapatnam Steel Plant, a Government of India Undertaking, and the department has accepted the plea that the entire inputs have suffered duty. However, the only reason attributable for levy of penalty is that the goods were not accompanied with proper invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availment of credit on the basis of Original copy of invoices, if the duplicate for the transporter is lost, but the inputs were received into the factory of manufacture and used in the manufacture of the final product? 2.1. The brief facts of the case are as under: The appellant is engaged in the manufacture of products of Steel falling under Chapter 73 of Central Excise Tariff Act, 1985. During the period July, 1995 to October, 1995, the appellant received various inputs, including billets, from Visakhapatnam Steel Plant, a Government of India Undertaking. It is the case of the appellant that the entire inputs received from Visakhapatnam Steel Plant had suffered duty. Since the goods in question, covered under single invoice, could not be transported as a single consignment, the same were split up into smaller consignments and transported as per the convenience of the supplier. The various split up consignments were transported under the cover of the photocopy of the original invoice. 2.2. It is the case of the appellant that the Modvat credit for the entire goods was taken on the basis of the original copy of the invoice, which accompanied one of the consignments, and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is authorised agent: Provided that when the excisable goods, other than those to which the provisions of Chapter VII-A apply, are removed on payment of duty such invoice shall be required to be countersigned by the proper officer. Explanation. In this rule, and in any other rule, where the term invoice or gate-pass, as the case may be, is used it shall mean (i) assessee s own document such as invoice, challans, advice or other document of similar nature generally used for sale or removal of excisable goods and which shall contain all the particulars as required under the said Act or in these rules; or (ii) such other form as the Central Board of Excise and Customs may notify. (2) The invoice shall be made out in quadruplicate. The original copy shall be for the buyer, the duplicate for the transporter, and the triplicate shall be retained by the manufacturer. The manufacturer may make extra copies of the invoice for his own use and each such extra copy shall be clearly marked with its sequential number. The duplicate copy shall be produced by the transporter on demand by any officer while the goods are en route to such destination from the factory: Provided that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of Central excise and dated acknowledgment of receipt of such intimation shall be retained by the manufacturer. Provided that the Commissioner may, by a general or special order, exempt an assessee or class of assessees from pre-authentication of each foil of invoice book and from intimating the serial number of the invoice. (8) If any person (a) caries or transports excisable goods from a factory or warehouse without a valid invoice, or (b) while carrying or removing such goods from a factory or warehouse does not on request by an officer, forthwith produce a valid invoice, or (c) enters any particulars in the invoice which are, or which he has reason to believe to be false, he shall be liable to a penalty not exceeding three times the value of the excisable goods in respect of which any contravention of the nature referred to in clauses (a), (b) or (c) has been committed and such excisable goods shall be liable to confiscation. Rule 57G. Procedure to be observed by the manufacturer. (1) Every manufacturer intending to take credit of the duty paid on inputs under Rule 57A or Rule 57B shall file a declaration with the Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of final product under sub-rule (3) of Rule 57F or sub-rule (1) of Rule 57S Explanation. For the purposes of this section, (i) first stage dealer means a dealer who purchases the goods directly from (a) the manufacturer under the cover of an invoice issued under Rule 52A or Rule 100E or from the depot of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice issued under Rule 57G; or (b) an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice issued under Rule 57G. (ii) second stage dealer means a dealer who purchases the goods from a first stage dealer. (4) No credit shall be taken by the manufacturer in respect of invoices referred to in clause (g) of sub-rule (3) after the 30th September, 1996. (5) Credit shall also not be taken by the manufacturer after six months of the date of issue of any document specified in sub-rule (3) and where the intermediate products manufactured by the user of inputs specified under Rule 57J are received by the manufacturer, after nine months. (6) Notwithstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter than one month for filing the aforesaid return; (ii) permit that the aforesaid return may be filed by the assessee within a period not exceeding twenty-one days after the close of each month: Provided further that in respect of a manufacturer availing of any exemption based on the value or quantity of clearances in a financial year, the provisions of this sub-rule shall have effect in that financial year as if for the expression month , the expression quarter were substituted. (9) Where a manufacturer was, for sufficient reasons, not in a position to make a declaration under sub-rule (1) and makes the declaration subsequently, the Assistant Commissioner may, subject to the provisions of sub-rule (10) and for reasons to be recorded in writing, condone the delay in filing of such declarations and allow the manufacturer to take credit of the duty already paid on the inputs. (10) The Assistant Commissioner shall not condone the delay unless he is satisfied that: (i) the inputs were received in the factory not before a period of six months from the date of filing of such declaration; (ii) the amount of duty for which credit is sought has actually been paid on suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of the consignment. It also provides that if, however, a consignment is split up into two or more lots each of which is despatched separately either on the same day or on different days, a separate invoice shall be made out in respect of each such lot. It further provides that in case a consignment is loaded on more than one vehicle, vessel, pack animal or other means of conveyance which do not travel together but separately or at intervals, a separate invoice shall be made out in respect of each vehicle, vessel, pack animal or other conveyance. The appellant in this case had not complied with the procedure contemplated under Rule 52A(4) of the Rules. 4.5. If each consignment was accompanied by an invoice as prescribed under Rule 52A(4) of the Rules and there was an error in the copy of the invoice, as set out in Rule 52A(3) of the Rules, then the provisions of Rule 57G(11) of the Rules can be made applicable. That could be called as a procedural lapse. In this case, a photocopy of the invoice cannot be recognised either as an original or duplicate or triplicate or quadruplicate. It is no document at all in terms of the Rules. Therefore, the requirement of Rule 52A(4) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
