TMI Blog2024 (4) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... which the appellant availed credit did not contain the details of payment of duty and accordingly, the MODVAT Credit has been disallowed. There is no allegation in the Show Cause Notice or the impugned Order-in-Original that the appellant had not received the goods in the premises of the factory. There is no allegation that the supplier viz. M/s. SAIL has not made payment of duty. If there was any doubt regarding payment of duty by M/s. SAIL, then the Department should have demanded the duty from M/s. SAIL and not from the appellant. As far as the appellant is concerned, they have received the goods into the factory on payment of appropriate duty and utilized the same in the manufacture of their finished products based on the challans-cum-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Notification: - (1) Rate of duty and amount of duty were not mentioned; (2) Serial No. and date of challan were not given; (3) Quantity of inputs not given; (4) Duty debit particular were not given. 4. As per the provisions of erstwhile Rule 57A of the Central Excise Rules, 1944, MODVAT Credit of duty paid on inputs was available on the basis of invoice containing details such as amount of duty, Central Excise Registration number and duty debit particulars issued by the manufacturer. However, vide Notification No. 15/94-C.E.(N.T.) dated 30.03.1994, relaxation was made and MODVAT Credit became available on challans-cum-invoices issued by stockyard of the manufacturer also, subject to the condition that such invoice/challan-cum-invoice con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 27.11.1992 had communicated to the appellant that: Excise authorities have given relaxation to M/s. SAIL under Rule 52 and Rule 173G of the Central Excise Rules, 1944 from obtaining individual gate passes, instead, customer copy of the invoice-cum-challan issued by M/s. SAIL should be considered as the valid document for availing MODVAT credit. It is therefore submitted that the invoice issued by the manufacturer from its factory as well as depot is a valid document for availing credit in terms of Notification No. 15/1994-C.E.(N.T.). 6.2. They further submit that there is no allegation in the Show Cause Notice or in the impugned Order-in-Original to the effect that the goods on which MODVAT Credit was availed: - were not received in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment details, is the proper document for availing the MODVAT Credit or not. 9.1. We observe that Notification No. 15/1994-C.E.(N.T.) dated 30.03.1994 provides relaxation to avail MODVAT Credit on the basis of challans-cum-invoices issued by stockyards of manufacturers subject to the condition that such challans-cum-invoices shall contain all the duty payment particulars. In the present case, it is alleged that the challans-cum-invoices based on which the appellant availed credit did not contain the details of payment of duty and accordingly, the MODVAT Credit has been disallowed. 9.2. We observe that there is no allegation in the Show Cause Notice or the impugned Order-in-Original that the appellant had not received the goods in the premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order is reproduced below: - 10. Duty paying particulars not mentioned - Amount of credit involved: Rs. 70,815/- : It was claimed by the appellant that inadvertently, the supplier of the inputs have not indicated in the invoices debit entry No. in PLA/RG-23A.. However, the invoices clearly indicated the consignor, consignee, the quantity of materials supplied and the amount of duty involved. Ld. SDR submits that during the relevant period, the particulars required to be incorporated in the invoices specifically included Sl. Nos. of debit entry in PLA/RG-23A. We notice that a lot of developments in procedure have taken place and as of now, the supplier of inputs is required to make one consolidated entry in respect of clearances eff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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