Customs, Excise and Gold Tribunal - Bangalore
Mlc Industries Ltd. vs Cce on 27 August, 2002
Equivalent citations: 2002(105)ECR768(TRI.-BANGALORE)
ORDER G.A. Brahma Deva, Member (J)
1. These are three appeals filed by the appellants involving a common issue and therefore, they are being taken up together and are being disposed of by this common order.
2. Issue relates to Modvat credit. Modvat credit has been denied on the ground that invoices issued by M/s. IOCL are not valid documents to avail modvat credit.
3. Smt. Vijaya Prakash, Advocate appearing for the appellants submitted that duty paid nature of document is not in dispute and accordingly Modvat Credit cannot be denied for procedural lapses if any. In support of here contention she relied upon the decision in the case of CCE Chandigarh v. Ajit Cotton Ginning, PDSR Mills . In that case, it was held that invoice-cum-Challans issued by Indian Oil Corporation Ltd., are valid duty paying documents for availing Modvat Credit under Rule 57G of the Central Excise Rules, 1944. She also referred to the decision of the Tribunal in the case of Mohan Industry v. CCE Chandigarh reported in 2002 (48) RLT 795.
4. On considering the submissions made by both sides with reference to the facts and case law referred to above, we accept the plea of the party in allowing the Modvat Credit with reference to the documents issued by IOCL. Thus these three appeals are allowed with consequential relief if any.
(Pronounced and dictated in open court)