9911796707
TMI Blog1999 (5) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order]. - The present appeal is against the orders of the authorities below vide which they have been denied the benefit of Modvat credit of Rs. 46,110/- and imposed a penalty of Rs. 500/-. 2. Shri B.N. Chattopadhyay, ld. Consultant appearing for the appellants submits that the Modvat credit has been denied in respect of one invoice issued by M/s. Sudsons Private Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddress for the place of delivery has been mentioned in the invoice by mistake and the same should be read as "19, Dakshindari Road". He submits that the only reason for denial of Modvat credit is wrong mentioned address for the place of delivery in the invoice. The department has not alleged that the goods have in fact not been received by them in their factory. He further submits that the goods h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the authorities below and submits that the Assistant Collector has come to categorial finding that the goods are supposed to have been delivered at 123, Dharmatola Street which is the address given in the invoice and the assessee has not been able to produce any evidence to show that the goods were further moved from 123, Dharmatola Street to 19, Dakshindari Road. In the circumstances, he pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 19, Dakshindari Road for the purposes of delivery of the goods has been totally ignored by the Department. The transporters deliver the goods according to the delivery address shown in the delivery challan. The appellants, I find, have subsequently procured the letter from the raw material suppliers who have clarified that the address was wrongly mentioned in the invoice due to oversight and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entered in RG 23A Part I register and the credit taken in Part II register. The utilisation of the inputs has also not been doubted by the Department. In the circumstances and in view of the clarification given by the raw material supplier, I find that the impugned orders denying the benefit of Modvat credit to the appellants are not justified. Accordingly, I set aside the same and allow the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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