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TMI Blog1997 (1) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... - The ld. Commissioner (Appeals), in his order-in-appeal No. 97-CE/KNP/96, dated 29-3-1996 had upheld the order of the ld. Addl. Collector. The ld. Addl. Collector in his order had disallowed the credit of Rs. 57,479.23 and also imposed a penalty of Rs. 10,000/-. Being aggrieved by the impugned order, the appellants filed the present appeal. 2. Shri R.A. Shukla, the ld. Constt. appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. 16 12-4-1994 M/s. Siddho Mal Paper Conversion Co. Sahibad - do - 4. 000228 9-4-1994 M/s. Anil Starch Products Ltd., Kanpur M/s. S.A. Agencies Sakker Patti, Kanpur The appellants had argued that invoices were in conformity with Notification No. 15/94-C.E. (N.T.), dated 30-3-1994 wherein their name and detailed address were mentioned. They referred to invoice No. 17, dated 9-4-1994 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduction; that duty paid character was also established therefore, it was contended by them that Modvat credit has rightly been taken on the inputs. In support of their case, they cited and relied upon the decision of this Tribunal in the case of C.C.E. v. Vikrant Tyres Ltd. reported in [1986 (26) E.L.T. 65 (Tribunal) Ref. = 1986 (8) ETR 400] wherein the Tribunal had held that procedural lapses sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the invoices thus are within the first 15 days of the introduction of the new system. Since the system was new, the appellants were not conversant with the procedure for taking the credit on the strength of the invoices. To clarify the matters, the Govt. issued clarifications through Trade Notice. In the Trade Notice No. 23/94, dated 5-4-1994 issued by the Collector, Central Excise, Bombay, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute about duty paid character of the goods. There is no dispute about the utilisation of the inputs in or in relation to the manufacture of the final product and also having regard to the fact that it was the transition stage when the irregularities occurred. Having regard to the case law cited and relied upon I hold that irregularities were of technical nature. In the circumstances, I hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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