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2016 (11) TMI 698 - PUNJAB & HARYANA HIGH COURT

2016 (11) TMI 698 - PUNJAB & HARYANA HIGH COURT - 2016 (339) E.L.T. 568 (P & H) - Modvat credit - genuineness of the duty paying documents - Held that: - the petitioner in the present case is entitled to Modvat credit on duty paid at the time of purchase of goods vide invoice dated 30-6-1994 from a wholesaler. The requirement that the selling wholesaler should be a dealer registered with the department under the Act was notified on 4-7-1994 vide N/N. 32/94-C.E. (N.T.). For any sale made by a who .....

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etitioner is concerned, necessary facts pertaining thereto were noticed by the Commissioner (Appeals) in his order with reference to invoice number and date, which was issued by the manufacturer M/s. Bharat Heavy Electricals Limited. As per those details, the excise duty was debited in the PLA account on 17-6-1994. - The appellant entitled to Modvat credit - appeal allowed. - C.W.P. No. 19160 of 2007 (O&M) - Dated:- 26-7-2016 - Rajesh Bindal and Harinder Singh Sidhu, JJ. Shri Deepak Gupta fo .....

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o reverse the Modvat credit of ₹ 65,035/- taken by it. He further imposed a penalty of ₹ 10,000/-. In appeal before the Commissioner (Appeals), the petitioner succeeded. Vide order dated 14-11-1996, the order passed by the adjudicating authority was set aside and the appeal was allowed subject to verification about the genuineness of the documents. As the Commissioner (Appeals), imposed condition for registration of the selling dealer before 31-12-1994, the petitioner preferred furth .....

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ied on 4-7-1994 vide Notification No. 32/94-C.E. (N.T.). For any sale made by a wholesaler prior thereto, there was no such condition. The extract from the notifications dated 30-3-1994 and 4-7-1994 are reproduced below :- Notification dated 30-3-1994 : Modvat - Particulars to be indicated in the invoice In exercise of the powers conferred by rule 57G of the Central Excise Rules, 1944, the Central Government hereby prescribes the invoice issued by - (i) a manufacturer from his factory or depot; .....

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