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2017 (7) TMI 15 - AT - Central ExciseCENVAT credit - duty paying invoices - duplicate copy if invoices - Sub-rule (6) of Rule 57G of the Central Excise Rules, 1944, provides that a manufacturer may take credit on inputs received in his factory on the basis of original invoice, if duplicate copy of the invoice has been lost in transit, subject to the satisfaction of the Assistant Commissioner that the inputs have been received in his factory and the duty was paid on such inputs - appellant placed reliance in the case of SWADESHI KOREATEX Versus COMMISSIONER OF CENTRAL EXCISE, JALANDHAR [2007 (4) TMI 426 - CESTAT, NEW DELHI]. Held that: - The supplier of the input had not given the details of payment of duty and debit particulars and therefore there is no basis for availing credit. Similarly, (Sl.No.ix), where the appellant is not the consignee, Modvat credit is not available. It is noted that after introduction of invoice system, the endorsed invoices cannot be accepted. In any event, further, Sl.No.x, credit taken on endorsed Bill of Entry after 01.04.94, I find that the law was amended to take credit on the basis of the invoice of the registered dealer or other procedures, which was not followed by the appellant and therefore, they were not eligible to take Modvat credit. The other item (xii), Modvat credit is not available on the basis of the documents, not covered under Rule 57G. The ld.Counsel submitted that it is a case of transitional period and therefore, credit should not be denied. I find that the Board had issued various circulars for availment of the credit during the transitional period and the appellant had not followed it. Therefore, they are not entitled to avail the credit. Penalties set aside. Appeal allowed - decided partly in favor of appellant.
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