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TMI Blog2010 (10) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... 5;Whether the Tribunal was correct in holding that despite the inputs having been used for producing the final products the benefit of modvat could yet be denied for procedural irregularity? (b) Whether the Tribunal was correct in holding that the credit has been taken in total disregard of law, when indeed it is not disputed that the inputs had entered the factory and got consumed in the manufacturing process? Facts 4. The Appellants are engaged in manufacturing of floor covering and door trims for automobiles falling under Chapter 57 and 87 of Schedule to the Central Excise Tariff Act, 1985, which is sold exclusively to Mahindra and Mahindra Ltd. 5. The Appellants filed a declaration under Rule 576(1) of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling Coach Builders (P) Ltd. at N-11, Midc, Ambad, Nashik. Subsequently, address part of the invoices, in duplicate copies was corrected to M/s. Sterling Coach Builders (P) Ltd., Jiwan-Laxmi Estate, 133, G.B. Road, Ovala, Thane 400 607. The said correction was not made as required under Rule 173G (2)(vi) of the Rules, reproduced herein below : "(vi) where any correction, other than one relating to the date or the time of removal of the goods or to the description of the goods (including the variety of goods, the number and description of packages and the identification marks thereon), becomes necessary in any (invoice) before removal of the goods, such correction may be made by the assessee provided this is done neatly and over his d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, Mumbai, wherein the Tribunal was also pleased to confirm the findings recorded by both the authorities below. However, the penalty was reduced from Rs. 50,000/- to Rs. 25,000/- [2004 (175) E.L.T. 807 (Tri. - Mumbai)]. 10. Being aggrieved by the aforesaid order of the Tribunal, the Appellate Jurisdiction of this Court is invoked by the Appellants to canvass the questions of law extracted in the opening part of this Order. Consideration 11. Having heard both the parties, we thought it fit to grant some time to the Appellants to produce octroi receipts evidencing transfer of goods from unit at Nashik to unit at Thane. The Appellants-Assessee have made a statement that they are not in a position to produce octroi receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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