9911796707
TMI Blog1997 (1) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... - These two appeals arises from common order in appeal dated 29-2-1996 passed by Commissioner (Appeals), Chandigarh. There are two appellants who are independently engaged in the manufacture of Tractor Parts falling under Chapter 87 of the Central Excise Tariff Act, 1985 and they are availing the benefit of Modvat credit of duty paid on inpjuts under Rule 57A of the Central Excise Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oices/gate passes endorsed after 31-3-1994 which were not valid document for the purpose of taking Modvat credit under Notification No. 16/94-C.E. (N.T.), dated 30-3-1994. Both the authorities have passed the brief order in which they stated that full particulars of duty paid by the original manufacturer showing full quantity and dates of endorsement are not given in the invoices/gate passes and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alid. Arguing on this point, ld. Advocate submitted that the traders had got a rubber stamp made for various details to avoid repeated writings. The details were being filled in terms of the original invoice. She submits that the Steel Authority of the India issued the original invoice, that each and every particulars are verifiable and it tallies. She submits that the department has [no] dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the bill form, I notice that there is no infirmity in getting the particulars stamped by rubber stamp and to fill the details, so long as these details are correct and verifiable from the original challan-cum-invoice issued by Steel Authority of lndia. The department has not any dispute with regard to the original challan-cum-invoice issued by Steel Authority of India. The original invoice has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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