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2000 (10) TMI 117

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..... e that impugned items are used in relation to the final product but as the invoices issued by M/s. BPCI, Mathura/Shakur Basti do not fulfil various details/conditions prescribed in Notification No. 15/94, 21/94, 33/94 and 64/94, Modvat is disallowed and the demand in respect of both the Show Cause Notices is hereby confirmed." 2. On appeal, the Commissioner (Appeals), Ghaziabad vide his order dated 24-3-98 confirmed the order of the lower authority in following terms :- "I have examined the case and considered the matter. It is observed that LDO/RFO are used in generation of electricity and as fuel in the furnace to produce steam resp. in the appellants' unit. I fully agree with the observation of the adjudicating authority that LDO R .....

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..... xcise department as required under Notification No. 32/94. Therefore, in view of these facts, the Modvat credit taken on the RFO is not admissible to the party under Modvat rules. It is contended that on consideration of the submissions made by the appellants before the original authority the Modvat credit on the stated items is allowed to them as inputs on merits but however it is denied on the grounds that the invoices issued by M/s. BPCL did not furnish various details/particulars prescribed in the specified notifications. It is argued on behalf of the appellants that no discrepancy in furnishing the particulars has been pointed out in the show cause notice which could have been rectified. The Commissioner (Appeals), notwithstanding the .....

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..... settled by the original authority in favour of the party should not have been raked up by Commissioner (Appeals) in his order without any appeal filed by the Revenue before him. There is also force in the submissions of the party that the particulars required to be furnished in the invoices under the stated notifications all relate to the invoices to be issued by the dealers. Since the BPCL depots are not dealers, there is no question of furnishing such particulars in the invoices issued by them. The duty is paid on the bonded excisable petroleum products for the first time at the depots of the oil companies and the particulars of such duty payment are fully reflected therein. Therefore, there is no ground to deny them the Modvat credit on .....

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