TMI Blog2008 (3) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Agarwal, Member (T) Shri S.A. Gundecha, Advocate, for the Appellant. Shri D.P. Mukhopadhyay, SDR, for the Respondent. [Order]. - These are two appeals relating to denial of Modvat credit on certain inputs. Since the issue in both the appeals involve denial of Modvat credit on certain technical grounds, they are being decided together. The various grounds on which Modvat credit has been denied are listed below along with my findings on the same. Appeal No. E/540/03-Mum 1.1 An amount of Rs. 2,59,812.42 has been denied on the ground that the invoices on the basis of which the credit has been taken were not having preprinted serial numbers. It was submitted that out of total 161 invoices, 156 invoices involves an amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missible and the Commissioner (Appeals) order to this effect is upheld. 3.1 Modvat credit availed, on the basis of certificate issued after six months :- An amount of Rs. 41,833.05 has been denied on the ground that it has been availed on the basis of certificate issued under Rule 57E of the Central Excise Rules, 1994 and the credit was not availed within six months of the date of issue of the certificate. The appellant placed reliance on the decision of the Tribunal in the case of Liquidator, Petrofiles Co-Ops. Ltd. v. Commissioner of Central Excise, Vadodara-I, 2005 (192) E.L.T. 453 (Tri.-Mumbai) wherein it has been held that the bar of six months for taking credit from the date of issue of duty paying documents does not apply t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices were very much available and copy of the same was annexed along with their reply to the show cause notice but the same has not been taken into account. 5.2 I have considered the submission. Since the appellants have been able to produce the invoice, the matter is remanded back to the original adjudicating authority with a direction that he should look into the invoice and after if found genuine, credit involved therein should be extended. 6.1 Excess duty confirmed by mistake :- It was submitted that an amount of Rs. 1,33,394.03 has been denied on the account of quantification mistake committed while confirming demand. It was submitted that total credit denied in the show cause notice came to Rs. 3,02,174.97 and not Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve several types motor vehicle parts which after inspection are sometimes found defective or not of acceptable quality and are therefore returned to the vendor for reworking. In such case, they reverse the Modvat credit availed of and issue the invoices and goods are sent back to the suppliers for necessary action. The supplier re-supplies these goods along with his invoice showing duty as NIL and along with the copy of their invoice which bears the cross reference number of order. This procedure was accepted by the Department and was in accordance with Trade Notice No. 89 of 1989 dated 3-11-89 issued by Bombay-I Collectorate. They have also submitted specimen copy of the invoice involved therein. However, both the lower authorities have fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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