TMI Blog2000 (2) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... t of and is directed against the order-in-appeal dated 12-5-1999 passed by the Commissioner (Appeals), Central Excise, Bhopal. 2. The appellants are engaged in the manufacture of Nylon Filament Yarn falling under Chapters 54 59 of the Central Excise Tariff Act, 1985. They were availing Modvat facility under Rule 57A of the Central Excise Rules. The appellants took credit in the month of July, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the dealers from the manufacturer on the original copy of the invoice, the assessee has received the goods under the cover of the proper copy of the invoice. He was not supposed to verify whether the dealer has made a mistake or not since the invoice issued by the dealer with reference to the goods is proper. He submits that the very issue has come up for consideration before the Tribunal in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit based upon the invoice issued by the dealer. Mistake, if any, is committed by the dealer in issuing invoice, the best course open to the department is to take action against such dealer. Since the assessee has not contravened any provision and he has no means to verify whether the dealer took credit on copy of the invoice, there is no justification either in denying the Modvat credit or in im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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