TMI Blog2008 (7) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ia , for the Petitioner. Shri Ajay Vaid, Advocate, for the Respondent. [Order per : Sanjay Karol, J.] - The present Excise Reference was admitted on the following question of law:- "Whether the Tribunal (CEGAT) was right in allowing Modvat Credit on the strength of invoices which did not satisfy the provisions/criteria laid down under Rule 57GG of the Central Excise Rules, 1944 read with Notification No. 23-95-C.E. (N.T.), dated 30-5-95." 2. M/s. Chandra Laxmi Tempered Glass Co. Pvt. Limited, Barotiwala (hereinafter referred to as assessee) was registered with Central Excise Range, Baddi, vide Registration No. 21/CLTG/B/92 (dated 29-6-1992) for the manufacture of toughened glass falling under sub-heading 7004 of the Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Commissioner (Appeals), Central Excise and Customs, Chandigarh, and in terms of its order dated 28-9-1999, the order passed by the Commissioner was set aside on the ground that the substantive benefit could not be denied to the assessee only for the reason that particulars required to be pre-printed in terms of notification in question, had been written in hand as the same met the requirement of the law. Aggrieved by the same, the Revenue filed an appeal No. E/3044/99-NB before the Customs, Excise Gold (Control) Appellate Tribunal, New Delhi. The Tribunal upheld the assessee's contention that the substantive requirements of law had been complied with and, therefore, there was no justification to deny Modvat credit for procedural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the Central Excise: Provided that the invoice generated on computer shall not be pre-authenticated; (iv) the invoice shall be pre-printed, containing name, address and Central Excise registration number of the registered person issuing the invoice, name of the Range/Division/Collectorate in whose jurisdiction such person is registered, and the Income- tax and Sales-tax registration number. 2. This notification shall come into force on the 1st day of August, 1995. ANNEXURE-II PROFORMA FOR ISSUE OF INVOICE UNDER RULE 57G OR 57T INVOICE NO. (a) Name and address of Registered person issuing the invoice: (b) (i) Central Excise Registration No.: (ii) Sales Tax Registration No.: (iii) Permanent Income Tax No. an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote: The particulars mentioned in Sl. No.1(e), (j), 2(k), if not known at the time of issue of invoice may be filled at the time of dispatch of the goods from the godown. (Notification No. 23/05-C.E. (N.T.), dated 30-5-1995 ). 8. Rule 57GG also provides that each foil of invoice book shall be authenticated by the owner or the working partner / Managing Director/Company Secretary before being brought into use by the registered person and before that is done serial number of the invoice shall be intimated to the Assistant Collector of Central Excise under due acknowledgement receipt. 9. Modvat credit under Rule 57G and Rule 57GG can be availed only on compliance of the relevant provisions of the Rules and Notifications issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he requirement of the Statute is clear and unambiguous and, therefore, such of those particulars which were required to be pre-printed could not have been written by hand in order to avail the credit as stipulated under Rule 57G of the Rules. 12. Mr. Sharma, learned Assistant Solicitor General of India, has drawn our attention to a decision of the Apex Court in Indian Aluminium Company Limited v. Thane Municipal Corporation, 1992 Supp (1) SCC 480, to press the point that even the procedural requirements of law are required to be fulfilled being mandatory in nature. 13. Undoubtedly the requirement of the language is clear and unambiguous. The provisions of Statute and the Notification, keeping in view the object and the purpose, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 57G compliance of statutory provisions of Rule 57GG are absolutely necessary. The submission, therefore, has no force. 15. He has also referred to a decision delivered by the High Court of Judicature for Rajasthan at Jodhpur, in J.K. Industries Ltd. v. Union of India, 2008 (223) E.L.T. 372 (Raj.), to contend that the assessee cannot be faulted for the lapses committed by the dealer and on that ground the credit cannot be disallowed. We are in respectful disagreement with the view taken by the Court in J.K. Industries Ltd. (supra) as the Apex Court in Shree Hari Chemicals Export Ltd. (supra), has clearly held that even procedural requirements need to be strictly complied with before availing credit facilities. 16. For ..... X X X X Extracts X X X X X X X X Extracts X X X X
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