Customs, Excise and Gold Tribunal - Delhi
Commissioner Of C. Ex. vs Bharat Box Factory on 14 December, 1999
Equivalent citations: 2000(118)ELT717(TRI-DEL)
ORDER
K. Sreedharan, J. (President)
1. This is an appeal at the instance of Revenue. Correctness of Order-in-Appeal No. 91-92/CE/CHD/99, dated 18-1-1999 is under challenge. Duty paid on the goods which were sent through a particular goods vehicle was claimed on Modvat credit even though in transit, the vehicle was changed. Modvat credit was disallowed by the adjudicating authority on the ground that when the goods were transferred from one vehicle to another, the invoices were not endorsed by the jurisdictional Range Officer. Commissioner, on appeal by the manufacturer, reversed the decision of the adjudicating authority and granted Modvat credit.
2. Receipt of the goods on payment of duty is not disputed. Manufacturer was not allowed to claim Modvat credit of that amount solely on the ground that when the goods were shifted from one vehicle to another, jurisdictional Range Officer did not make any endorsement to that effect. This is a procedural lapse on the part of the manufacturer. Such a procedural lapse cannot disentitle him from claiming substantial right to claim Modvat credit. In this view, I find no merit in this appeal. It is accordingly dismissed.