TMI Blog2016 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... godown subject to certain conditions, as document for the purpose of said Rules. Likewise, under notification dated 4.7.1994, the Central Government had prescribed invoices issued by a manufacturer from the factory or his depot or dealer of an excisable goods registered with the Central Excise Officer or an importer from his godown or dealer of an imported goods registered with the Central Excise Officer containing the details, as are prescribed under Rule 57GG as the documents for the purpose of Rule 57G. In other words, subject to fulfilling the conditions provided in the said notifications, the invoices issued by the said category of persons would qualify a manufacturer to avail cenvat credit on the inputs used. This decision was com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it to the tune of ₹ 7,00,310/on certain inputs received during the month of January 1995 to May 1995 under different endorsed invoices. In all invoices, consignee was M/s. PyreneRai Metal Treatments Ltd. who had endorsed the invoices in favour of the assessee on the basis of which assessee had taken modvat credit. According to the department, these endorsed invoices could not be used for claiming modvat credit as per Rule 57G( 2) of the Rules as amended. The department therefore, issued a show cause notice to the assessee calling upon it to show cause why the modvat credit taken to the tune of ₹ 7,00,310/on the strength of invoices consigned first to M/s. PyreneRai Metal Treatments Ltd. and subsequently endorsed in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;95 to Sept.'95) were endorsed by M/s. Pyrene Rai Metal Treatment Pvt. Ltd in favour of the appellants. The appellant also admitted in their appeal memorandum as well as at the time of personal hearing that they had taken modvat credit on the endorsed invoices. Therefore, the arguments of the appellants that modvat credit was available on endorsed invoices is not acceptable. The appellants have wrongly taken modvat credit on the endorsed invoices i.e. other than prescribed duty paying documents under Rule 57G(2) of the CE Rules, 1944 and it has been correctly denied. The case law cited by the appellant are also not relevant to the facts and circumstances of this case being different. In view of above, I uphold the order of the Dy. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, it is not essential that the manufacturer, who availed proforma credit, should be shown as the consignee in GPI or there should be a subsidiary gate pass in his name. These prescriptions are under Trade Notices, which have no statutory force. 10. Having followed the aforesaid principles, as laid down by the Tribunal in different cases, which covers the issue in this appeal, the impugned order is liable to be set aside, accordingly set aside. In the result, the appeal is allowed. 5. Learned counsel Shri Ravani for the department submitted that the Tribunal has committed a serious error in allowing the appeal of the respondent assessee ignoring the amended requirement of section 57G under which only upon production of certain docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, the invoices issued by the said category of persons would qualify a manufacturer to avail cenvat credit on the inputs used. As noted by the CIT(Appeals), Rule 57G amended with effect from 1.4.1994 by which invoices issued by the manufacturers of goods and the dealers in the prescribed form are considered valid duty paying documents and thus endorsement of duty paying documents, were eliminated. This is precisely what was considered by the larger Bench of Tribunal in case of Balmer Lawrie Co. Ltd (supra) in which it was held that after issuance of notification dated 4.7.1994, invoices can be issued only by a registered dealer and only then modvat credit can be claimed on the strength of such invoices. The requirements of notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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