TMI Blog2009 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ne transaction would not be ruled out which will be highly damaging to the revenue – Modvat Credit is not allowed on carbon copy - 15 OF 2001 - - - Dated:- 22-1-2009 - M.M. KUMAR AND H.S. BHALLA JJ. Akshay Bhan for the Applicant. Sanjeev Kaushik for the Respondent. JUDGMENT M.M. Kumar, J. - At the instance of the assessee, this Court had directed the then Custom Excise and Gold (Control) Tribunal, Northern Division Bench, New Delhi to draw the statement of the case and refer the question of law for determination of this Court. Accordingly statement of facts have been drawn and the following question of law has been referred :— "Whether on the facts and circumstances of the case, the Tribunal is right in disallowing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G of the Rules does not impose any such condition to deny Modvat credit in case input were received under the cover of carbon copy of the invoice. The assessee referred to sub-rule (4) of rule 57G of the Rules by stating that this sub-rule prescribes that a manufacturer of final product shall submit to the revenue original documents evidencing the payment of duty every month. It was further stated that inputs received in the factory under the cover of duty paying documents and the receipt of inputs was not before six months of filing Modvat declaration so the duty liability has been discharged on the inputs which have been actually used in the manufacture of final products. After considering the reply, Addl. Collector ordered recovery/rever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea. However, I find that there are other manufacturers who are receiving original challans issued by the stockyards of M/s. TISCO. The following are few details of original challans issued by M/s. Lauls Ltd., 33 B, NIT Faridabad to (and) M/s. Omex Fusion Ltd., Bahrampur Road, Gurgaon :— S.No. No. of challan and assessee 1. TD/FBD/ERW/047 dt. 12-1-1994 2. -do- 048 dt. 12-1-1994 3. -do- 054 dt. 29-1-1994 4. -do- 059 dt. 18-2-1994 5. -do- 060 dt. 19-2-1994 6. -do- 066 dt. 15-3-1994 7. -do- 064 dt. 11-3-1994 In view of this find that the certificate dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th to the Superintendent of Central Excise, a monthly return indicating the particulars of inputs received during the month and the amount of credit taken. The manufacturer shall also submit original duty paying documents and extracts of Part I and Part II of Form RG 23A maintained along with the monthly return to the Superintendent of Central Excise, who shall after verifying their genuineness, deface such documents and return the same to the manufacturer." A perusal of the above provisions of the Rules shows that in order to claim Modvat credit the original copy of the invoice is required to be produced. There is no provision for granting Modvat credit on the basis of a carbon copy. If we presume that carbon copy in a case like the one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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