TMI Blog2004 (1) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case are that the respondents-assessees are engaged in the manufacture of branded machine made cigarette falling under Heading No. 24.03 of the Schedule to the CETA, 1985. They were also availing the credit of duty under Rule 57A in respect of cut tobacco on the basis of invoices issued by M/s. Deccan Tobacco Processors Ltd., Hyderabad. The Department found that in the invoice the registration number of the vehicle is rounded off and new vehicle registration is written and no endorsement regarding authentication of the new vehicles number, by the Jurisdictional Supdt. of Central Excise was made in the invoice. It was however noticed by the Department that consignments were received into the factory in another vehicle than the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdictional Range Officer mentioning therein the new vehicle number and such endorsement shall be made after due verification. As mentioned above, there is no dispute about the duty paid character of the goods. The inputs have been received in the factory and used in the manufacture of final products. Non-endorsement of the relevant invoices by the Supdt. was merely a procedural or technical lapse which will not result in the denial of Modvat credit when the substantial provisions of the Modvat scheme have been complied with by the appellants. 3. The Revenue has come in appeal against the above finding of the lower appellate authority. 4. Shri A. Jayachandran, learned JDR appearing for the Revenue referred to the grounds of appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her vehicle the invoice should have been endorsed by the jurisdictional Supdt. of Central Excise. We find from the records that there is neither any dispute about the duty paid character of the input nor about the receipt of the inputs into the factory nor about the use of the inputs in the manufacture of the final product. As rightly pointed out by the learned Counsel for the assessees, it is well settled law that when substantive requirement of the law has been complied with by the assessee, the right to Modvat credit cannot be denied merely for lapses which are venial and technical in nature. We also find that in identical facts and circumstances, the Tribunal in the case of Devidayal Aluyminium Industries Pvt. Ltd. v. C.C.E., Meerut rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
