9911796707
TMI Blog2000 (8) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner of Central Excise Division, Meerut vide his Order dated 30-1-1997 has disallowed the Modvat credit amounting to Rs. 1,66,600/- to the appellants under Rule 57I of the Central Excise Rules, 1944. The Modvat credit is disallowed on the ground that the party during the period from 14-5-1994 to 11-6-1994 availed the Modvat credit of this amount on the strength of the original copy of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants submitted that vide their letter dated 23-3-1994 M/s. National Fertilizers Ltd. Naya Nangal (Bench) had requested the Collector of Central Excise, Chandigarh to allow them to continue with the present system of raising invoices and GPIs for three months upto 30 June, 1994 for clearance of all excisable goods from their factory. In pursuance of their request, the office of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; TISCO v. C.C.E., Patna - 1998 (99) E.L.T. 236 (T) 4. Sh. M.D. Singh, SDR on the other hand submitted that M/s. National Fertilizers Ltd. were permitted to use the existing invoices only upto 30-4-1994 but the invoices under consideration on which the Modvat credit is taken are issued after this date. He has, therefore, reiterated the findings arrived at by the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Collectorate, Chandigarh, filed by the appellants with their appeal. The reference to the Board's Circular No. 76/76/94-CX, dated 8-11-1994 is also not relevant to the facts of the present case since that circular relates to the invoices issued by the dealers who got themselves registered under Rule 57GG whereas in the present case Modvat credit is taken on the strength of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consequent to issue of Notification No. 32/94-C.E. (N.T.) dated 4-7-1994. Further, such documents issued by such person could be accepted only upto 31-12-1994 manifestly for the reason that the documents issued by the persons prior to their registration were validated for the purpose of availing the Modvat credit thereon if such persons got themselves, registered upto 31-12-1994. The facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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