2001 (11) TMI 854

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..... ;The appellants are engaged in the manufacture of Sugar and Molasses falling under Headings 17.01 and 17.03 respectively. They have been denied the Modvat credit totally amounting to Rs. 7,21,244/- on different grounds apart from imposition of a penalty of Rs. one lakh by the Assistant Commissioner of Central Excise, Muzaffarnagar vide his order dated 17-8-97. The period relating to the availment .....

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..... ral Excise Rules, 1944. In this regard it is observed that the availability of the Modvat credit on the capital goods now stands amply clarified by the following decisions : (a)     CCE, Coimbatore v. Jawahar Mills Ltd. and others - 2001 (132) E.L.T. 3 (S.C.) (b)     Siv Industries v. CCE, Coimbatore - 2001 (129) E.L.T. 48 (Madras) (c)   &n .....

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..... sance is taken of the subsequent amendment of Rule 57G and 57T under Notification No. 7/99-C.E. (N.T.), dated 9-2-99. In terms of this notification the rules are amended to the effect inter alia that even if the declaration filed under the relevant provisions of rule does not contain all the details required to be contained therein or the manufacturer fails to comply with other requirements of thi .....

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..... pies of the invoices were lost in transit. Therefore, Modvat credit is not admissible to them in terms of the ratio of decision of the Larger Bench of CEGAT in case of CCE, New Delhi v. Avis Electronics reported in 2000 (117) E.L.T. 571 (Tribunal). The appeal of the party for this amount is rejected. 5. The Modvat credit of Rs. 11,818/- is denied in respect of the invoice issued by M/s. Key .....

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..... ied on the ground that invoice is issued in favour of the appellants at Muzaffarpur instead of Muzaffarnagar where the unit of the appellant is actually located. Admittedly the appellants have no unit at Muzaffarpur. This appears to be a typographical/clerical mistake and therefore, the Modvat credit on this ground cannot be denied. The appeal of the party for this amount is allowed. 8. As p .....

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