1997 (7) TMI 408

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..... e issue in the appeal relates to the benefit of Modvat credit in respect of goods which were received under the cover of invoices which have been held to be not proper for Modvat purposes. 2.  The learned Advocate for the appellants has pleaded so far as one of the two invoices i.e. Invoice No. 42 issued by one Phoolchand is concerned, he is not pressing his claim on Modvat credit of Rs. 1,6 .....

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..... e 57H. 2.  Rule 57H of the Central Excise Rules, 1944 deals with transitional provisi-ons. The present amendment to the said Rule, inter alia, permits acceptance of "any invoice" or "any document" as may be prescribed by the Central Board of Excise & Customs as valid document under Rule 57G. 3.   The present amendment of Rule 57H has been made to remove the difficulties arising ou .....

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..... s godown, as valid document for the purpose of allowing Modvat credit. 5.  It is clarified that such invoice should contain the details as referred to in Notification No. 15/94-C.E. (NT) and Notification No. 21/94-C.E. (NT). The Asst. Collector shall recognise such document if issued by the categories of persons mentioned in the said Notifications who have got themselves registered under Ru .....

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..... carried the particulars as were required to be set out in terms of Notification 15/94 and Notification 21/94, the benefit of the Modvat credit could be allowed. He has pleaded that the learned lower authority has not adverted to this circular while deciding the issue. 4.  The learned JDR for the department has pleaded that this aspect can be looked into. 5.  In view of what has been p .....

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..... as contained in the said circular. 7.  I, therefore, set aside the order of the lower authority and remand the matter for de novo consideration and decision in the light of the above. I observe that so far as the claim which relates to the Invoice No. 42 is concerned, since the same is not pressed, the learned lower authority's order in regard to the same is upheld.
Case laws, Decisions, .....

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