TMI Blog2008 (9) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... it more than once. Therefore, the Assessing Officer in both the cases was absolutely right in holding that if the assessee does not comply with the provisions of the Act and Rules, he cannot take the benefit of the same. - 14 of 2000 and 2 of 2001 - - - Dated:- 5-9-2008 - Deepak Gupta and V.K. Ahuja, JJ. Shri Sandeep Sharma, Assistant Solicitor General of India , for the Petitioner. None, for the Respondent. [Order per : Deepak Gupta, J.].- The aforesaid reference petitions are being disposed of by a common order since both have been admitted on the following substantial question of law:- "Whether in the facts and circumstances of the case, the Tribunal was correct in allowing modvat credit on the basis of an invoice wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven by the learned Tribunal are as follows:- "On considering the facts and circumstances and in view of the fact that concerned invoices are red colour and further more the manufacturer has authenticated these documents were of duplicate copies, there was no justification to deny the modvat credit. In the view, I have taken, I accept the contention of the party and accordingly, appeal is allowed." 3. In Excise Reference No. 2 of 2001, the facts are similar. The assessee availed Modvat credit of Rs. 23,455/- on the basis of invoice which did not appear to be the transporters copy. The case of the assessee was that there was misprinting in invoice book and during the binding, the copy meant to be marked as duplicate for transporter was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded on 4-7-2008 [2009] (234) E.L.T. 245 (H.P.) held as follows:- "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, had to be fully complied with in letter and spirit. The requirements are mandatory and are not procedural as is sought to be argued on behalf of the assessee. The Legislative intent, the object and purpose is to check the defrauding of the Government by the assesses resorting to similar double credits against single consignment by falsification of documents by various methods. The legislature only requires four particulars to be pre-printed, which in any event are within the prior knowledge of and pertains to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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