TMI Blog2002 (6) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal filed by Revenue the issue involved is whether Modvat credit of duty was available to M/s. Mathura Chemicals Pvt. Ltd., the Respondents. 2. Shri H.C. Verma, learned D.R., submitted that during the period from October, 1994 to December, 1994 the Respondents had taken the Modvat credit on the strength of original copies of invoices issued by the registered dealer; that the Modvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice was not hit by time-limit as the Return was filed in the first week of January, 1995. Regarding availing of credit on the strength of duplicate copy of invoice the learned D.R. submitted that as per Board s Circular No. 70/70/94-CX. 8, dated 24-10-94 duplicate copy of invoice was the specified document for availing of Modvat credit. 3. On the other hand Shri N.A. Khan, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice time-barred. 4. I have considered the submissions of both the sides. Notification No. 32/94-C.E. (N.T.), dated 4-7-94 prescribe the invoice issued by a dealer of excisable goods registered with the Central Excise office containing details prescribed under Rule 57GG as a document for the purpose of Rule 57G of the Central Excise Rules. Neither Notification No. 32/94-C.E. (N.T.) n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existed in terms of Rule 57A for invoices issued by manufacturer .. I hold that the credit has been rightly availed of by the appellants and there is no warrant for disallowing the credit . Following the ratio of this decision the Modvat credit is not deniable to the Respondents. As the Respondents are being held eligible for the Modvat credit I am not deciding the issue whether the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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