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TMI Blog2010 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the claim of Modvat credit, even, though, it has not been disputed that input had been received and duty had been paid? 3. The brief facts of the case are that the applicant claimed the Modvat credit on the basis of original copies of invoices under Rules 57-G of the Central Excise Rules (hereinafter referred to as 'the Rules'). The said Modvat credit has been disallowed on the ground that under Rules 52A and 57G (2A) of the Rules, the Modvat credit could be claimed on the basis of the duplicate copy of invoice and not on the basis of the original invoice and therefore, the claim of Modvat credit was in violation of Rule 52A and Rule 57G of the Rules. Asstt. Commissioner has further held that the applicant has wrongly availed the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation - 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 the 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 retained by the manufacturer.). The manufacturer may make extra copies of the invoice for his own use and each such extra copy shall be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts manufactured in his factory and the inputs intended to be used in each of the said final products and such other information as the said Assistant Collector may require, and obtain a dated acknowledgement of the said declaration. (2) A manufacturer who has filed a declaration under sub-rule (1) may, after obtaining the acknowledgement aforesaid, take credit of the duty paid on the inputs received by him; {Provided that no credit shall be taken unless the inputs are received in the factory under the cover of a Gate Pass, an AR-1, a Bill of Entry or any other document as may be prescribed by the Central Board of Excise and Customs (constituted under the Central Board of Revenue Act, 1963 (54 of 1963) in this behalf evidencing the paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RG-23A every month and the Superintendent of Central Excise shall, after verifying their genuineness, deface such documents and return the same to the manufacturer}. {(5) Where a manufacturer was not in a position to make a declaration under sub-rule (1) and makes the declaration subsequently, the Assistant Collector may, for reasons to be recorded in writing, condone the delay in filing of such declaration and allow the manufacturer to take credit of the duty already paid on the inputs even though the procedural requirements laid down under this rule have not been complied with; Provided that such permission may be granted by the Assistant Collector only when he is satisfied that the - (a) inputs in respect of which credit of duty is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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