9911796707
TMI Blog2000 (9) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... he Modvat credit amounting to Rs. 78,750/- to the appellants in respect of Invoice No. 189, dated 19-9-1996 issued by M/s. Vinyl Chemical Industries, Sonepat. It is alleged that this invoice was not signed by the issuing authority. The Assistant Commissioner in his Order has observed that the party at the time of personal hearing had submitted the 'original copy for buyer' of the said invoice with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lex Industries Ltd. who sold them to M/s. Advance Chemicals and M/s. Advance Chemicals Ltd. sold these goods further to M/s. Oswal Cable Products. M/s. Oswal Cables sold the goods and issued the invoices to M/s. Jay Vinyl, the appellants herein under their invoices Nos. 1241 to 1244 all dated 9-9-1996. The Assistant Commissioner in his order has observed that all the invoices are issued by M/s. Os ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounting to Rs. 78,750/- availed on the strength of the invoice issued by M/s. Sri Vinyl and Chemical Industries as a dealers, has been denied only on the ground that the invoice originally was not signed by the authorised signatory. The party subsequently got the invoice signed from the dealer. However, it is observed by the Assistant Commissioner that the signatures of the person, who authentic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants would like to assert that M/s. Oswal Cable Products who had issued these invoices as dealers are the first stage and not the second stage dealers as held by the Departmental Authorities. It is seen from the record that the impugned goods in respect of which the Modvat credit is availed were manufactured by M/s. Finolex Industries but they sold the goods to M/s. Advance Chemicals who i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is allowed and the matter relating to the Modvat credit of Rs. 1,19,600/- is remanded to the Assistant Commissioner of Central Excise. The appellants shall get the invoices covering this amount authenticated by the proper Central Excise Officer within two months of the receipt of this order. On the appellants complying with this direction, the Assistant Collector should allow this credit after ver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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