Customs, Excise and Gold Tribunal - Bangalore
Kothari General Foods Corpn. Ltd. vs Commr. Of C. Ex., Bangalore on 26 April, 2002
Equivalent citations: 2002(82)ECC110, 2002(144)ELT338(TRI-BANG)
ORDER G.A. Brahma Deva, Member (J)
1. This is an appeal filed by the party. According to the Department, Modvat credit is not admissible since the party has taken credit on the Photostat copy of the authenticated invoice.
2. He said that during the relevant period, the party was entitled to take Modvat credit on authenticated copy in case original copy was lost. This factual position has been properly analysed by the Assistant Commissioner while allowing the Modvat credit. Being not satisfied with the Order passed by the AC, the department has filed an appeal against the Order passed by the Assistant Commissioner before the Collector (Appeals) which resulted in allowing the appeal against the party. The party has filed an appeal before the Tribunal against the said order of the Collector (Appeals). The Tribunal had remanded the matter to the Collector (Appeals) for reconsideration. The Collector (Appeals) during readjudication proceedings also held that Modvat credit is not admissible. Aggrieved by this Order, the party again filed appeal before the Tribunal. The learned Counsel drew my attention to the finding portion of the Tribunal while remanding the matter in para 4 of the Order and the same is as under :
"On going through the entire record we find that the Trade Notice in question referred to supra has not been referred to in the impugned order. Therefore, in the interests of justice we are inclined to think that the impugned order has to be set aside and the matter remanded to the learned Collector (Appeals) for consideration of the issue in the light of the Trade Notice, the earlier Board's instructions etc. in accordance with law. We also note that the original authority in the penultimate para of the order dated 7-10-91 has referred to the Trade Notice covering the Modvat Scheme issued following the Trade Notice 79/87 issued under the Proforma scheme. In view of this, without expressing any opinion on the merits of the issue the matter stands remanded to the lower appellate authority."
3. On considering the facts and circumstances, I do not find any valid reason to deny the Modvat credit on Photostat copy of the authenticated invoices. In the result, the appellant succeeds and accordingly appellant is entitled to take credit and appeal is allowed with consequential relief if any. Ordered accordingly.