TMI Blog2003 (12) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-appeal passed by the Commissioner of Central Excise (Appeals), Surat. The facts in brief are that the respondents had taken Modvat credit on the basis of duty paying documents received from their suppliers. Subsequently, the suppliers had issued credit notes in favour of the respondents at the rate of Rs. 2/- per kg. On noticing this fact, the departmental authorities have coerced the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the common order are directed against the relief granted by the Commissioner (Appeals). 2. In the grounds of appeals, it has been claimed that there is no provision to take credit on the basis of credit notes issued by the suppliers towards the inputs supplied. In the absence of duty paying documents to support such credit, the impugned order-in-appeal may be set aside. 3. I note that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no evidence on record to suggest that such exercise was in fact carried out and such a duty reduction in respect of the consignments received by the respondents has actually occurred and the corresponding duty paying documents had been corrected. This having not been done, the entire exercise at the end of the purchaser factory for cutting down the credit, was without the authority of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o perpetuate this illegality, which cannot be supported. 4. Besides the basic ground in the appeal that the respondents have taken a suo moto credit itself is a misstatement inasmuch as the credit taken was only to restore the actual credit available on the basis of duty paying documents and there was no effort to take credit in excess of the credit mentioned in the duty paying documents. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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