TMI Blog2016 (11) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... d put a condition that the supplier should get himself registered under the Act before 31-12-1994. Such a condition could not be made applicable in the case of the petitioner as it was not within his control to get registration for the selling dealer. As regards payment of duty on the goods purchased by the petitioner 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler should be a dealer registered with the department under the Act was notified 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; or (ii) wholesale distributor/dealer of a manufacturer who has bought the excisable goods either from the manufacturer at the factory or from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g his entitlement of Modvat credit, however, he had put a condition that the supplier should get himself registered under the Act before 31-12-1994. Such a condition could not be made applicable in the case of the petitioner as it was not within his control to get registration for the selling dealer. As regards payment of duty on the goods purchased by the petitioner 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. 4. For the reasons mentioned above, we find merit in the present petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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