1997 (8) TMI 314

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..... 2. Appellant's main ground in the appeal is that they have availed credit only in terms of Notification 21/94-C.E. (N.T.), dated 12-5-1994 as amended by Notification No. 30/94-C.E. (N.T.), dated 30-6-1994. According to the above notification, the Central Government has prescribed the invoice to be issued as a document for the purpose of sub-rule (2) of Rule 57G in respect of excisable goods lying in stock as on 31-3-1994 by a manufacturer from his depot, or a wholesale distributor or wholesale dealer of a manufacturer who has bought the excisable goods either from the manufacturer at the factory or from the manufacturing depot containing the following particulars viz. (a) rate and amount of duty both in words and figures and such .....

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..... r Rule 57GG. Being a creature of the Act, he cannot override the provisions of the Act and the Rules thereunder. (b) The wordings are "Any document issued by the registered person prior to such registration would be acceptable if he is eligible to issue invoices under Notification No. 15/94 C.E. (N.T.) and Notification No. 21/94 C.E. (N.T.). (c) Commissioner though stated that the required particulars were incorporated in the invoices the mandatory condition that the persons should be registered person was not taken into account by the Commissioner. (Appeals). (d) The concessions or benefits are given to those persons only who register themselves with the department subsequently. Otherwise, the provisions of Rule 57GG will .....

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..... 31-12-1994 by the dealers who had not registered themselves. There is nothing in the clarifications to say that these invoices could not be accepted before 31-12-1994 for Modvat purposes. Though, the dealer did not register himself by 31-12-1994, this event could be taken cognisance of only in respect of the invoices which may be issued after 31-1-1994. But that event cannot in our view in any way detract from the validity of the invoices which have been issued by the dealers. More particularly, when there was lot of confusion existing at the relevant time and on the representation by the trade a number of clarifications had been given. The invoices, which have been taken note of by the learned lower authority carried all the necessary par .....

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