TMI Blog2000 (11) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... is one of the leading manufacturer of Linear Alkyl Benzene having their factory at Manali Express Highway, Chennai. They also have a depot at Royapuram, Chennai. The goods were originally cleared by M/s. TPL from their factory under coverage of 165 gate passes during the period 12-11-1993 to 19-3-1994 and were sent to their own depot situated at Royapuram, Chennai. From the said depot the inputs were loaded into the tankers and the loading was completed on 19-3-1994. In respect of quantity of 2162.442 m.t. shipping company issued five bills of ladings of dated 31-3-1994 as in terms of the purchase order, the terms of free delivery to Haldia port. The coastal tanker arrived at the port of Haldia in or about the first week of April 1994 and all formalities of filing of bill of entry and assessments of the same by proper officer was completed by 21-4-1994. The entire consignment was unloaded and transferred to the appellants Haldia depot through pipeline. At this stage Shri Bagaria clarifies that M/s. TPL s depot as also the appellants Haldia depot were got registered with the central excise authorities in accordance with the provisions of Rule 57GG read with Rule 174 of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GP 1 as regards removal of goods from its factory on payment of duty. The said invoices also duly mentioned the numbers of the corresponding gate passes. All relevant details and particulars as given in the said invoice fully tallied with those given in the corresponding GP 1s. The said Royapuram depot of TPL was also registered with the Central Excise Department under Rule 57GG on 31-12-1994, i.e., within the period permitted vide circular, dated 8-11-1994 Bearing No. 76/76/94-CX issued by the CBEC. (ii) By the said circular the Board had prescribed an invoice or document issued by manufacturer from his depot as a valid document for the purpose of allowing Modvat credit. It was further clarified in the said circular that if the depot concerned gets registered upto 31-12-1994, any document issued by the depot even prior to such registration would be acceptable for Modvat purposes. This position was again clarified by the CBEC in Circular No. 90/1/95-CX., dated 3-1-1995. (iii) The invoices issued by TPL from its Royapuram depot were fully in accordance with Notification No. 15/94-C.E. (N.T.), dated 31-3-1994 whereunder the Central Govt. had prescribed the invoices issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er requirements, no other activities were ever undertaken by the appellant. When the said Haldia depot of the appellant was duly registered with the central excise authorities within 31-12-1994, the depot invoices issued by the said depot prior to 31-12-1994 and thereafter were fully in accordance with law and were valid and lawful modvatable documents in terms of the aforesaid circulars, dated 8-11-1994 and 3-1-1995 and there was absolutely no scope to hold to the contrary. 7. After hearing the ld. departmental representative, we find a lot of force in the appellants submissions. The inputs in question were cleared from TPL s factory under the cover of gate passes and there was nothing wrong in that at that point of time. Subsequently with the switch over to the new system of invoices the appellants took all the precautions requiring their supplier to issue the inputs corresponding to the gate passes. In addition the invoices were also issued from the appellants own depot at Haldia, which was registered with the central excise authority. All the particulars originally mentioned in the gate passes were given in the invoices issued subsequently by M/s. TPL. There is further no d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at at the factory the said Modvat credits were taken on the basis of GP 1s of the supplier M/s. Reliance Industries Ltd. Subsequently, in view of the Board s Circular dated 8-11-1994 the appellant filed its application under Rule 57H on 29-12-1994 the forwarding therewith all the invoices issued from its Haldia depot. 10. The appellants contention in this regard is that the goods were lying in the depot s stock as on 31-3-1994 covered by 80 gate passes issued by M/s. Reliances Indus. Ltd. The said gate passes were in the appellants own name. The appellants issued the depot invoices from their Haldia depot covering the transportation from the depot to their factory. Inasmuch as Haldia depot was registered by 31-12-1994, depot invoices giving cross reference to corresponding gate passes of M/s. Reliance Indus, were valid and lawful modvatable documents in terms of the Board s circulars issued on 8-11-1994 and 3-1-1995. We find that inasmuch as subsequently depot invoices were issued by the appellants Haldia depot mere mentioning of the gate passes in RG 23A Part-II record will not disentitle the appellants to avail the credit in respect of the said goods. We accordingly allow th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read with Rule 174 of the 1944 Rules on 30-12-1994. (iv) Appropriate entries about the said Modvat credits were duly made in RG 23A Part I and Part II registers at the factory. The superintendent of Central Excise, during the entire relevant period, regularly examined the RG 23A Part II register by tallying the entries made therein with the connected duty paying documents and after being fully satisfied, he also regularly made endorsements on the said register along with his rubber stamp and signature. In this connection photostat copies of some of the relevant pages of the said RG 23A Part II register for the months of July, August, September and October 1994 are at pages 161-164. (v) The duty paying documents on the basis whereof Modvat credits were taken by the appellant were also being defaced by the Superintendent after examining the RG 23A Part II register. (vi) The appellant s assessments on the monthly returns in Form RT 12 for the relevant period were duly finalised on 28-12-1996 after examination of the relevant facts and documents and after being fully satisfied in the matter. (vii) Depot invoices and challans in respect of the inputs in question iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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