Customs, Excise and Gold Tribunal - Delhi
Pepsi Foods Ltd. vs Cce Chandigarh on 18 January, 2001
ORDER
V.K.Agrawal
1. Today the matter is posted for hearing the stay Application filed by M/s Pepsi Foods Ltd.. As the issue involved is in very narrow compass, I stay the recovery of the dues and take up the appeal itself for disposal with the consent of both the sides.
2. Shri Shekhar Vyas, Ld. Advocate, submitted that they had received certain inputs under Invoice No. 997135 dt. 16-5-94, issued by M/s Thakur Dass & Company and took Modvat Credit; that the Assistant Commissioner dropped the proceedings against them for disallowing the modvat credit holding that the Annexure attached to invoice contained all the particulars as required under Notification No. 15/94-(NT) dt. 30-3-94 and M/s Thakur Dass & Company, the stockist of manufacture, were eligible to issue the invoices; that, however, the Commissioner (Appeals), under the impugned Order, disallowed the modvat credit holding that the invoice did not contain particulars as per Notification NO. 15/94 (NT). The ld. Advocate, further, submitted that the Assistant Commissioner, after perusing the copy of the invoice and its annexure came to the conclusion that the annexure attached to invoice contained all the required details and as such modvat credit cannot be denied to them. He also mentioned that modvat credit on the strength of invoice issued by M/s Jayant Vitamins has also been disallowed by the Commissioner on the ground that the supplier was not registered with the Department as required under Notification No. 32/94 CE(NT) dt. 4-7-94. The ld. Advocate mentioned that M/sJayant Vitamins had got themselves register with the Department and the proof thereof was submitted by them to the Assistant Commissioner who was satisfied with the documents.
3. Shri H.R.Bheema Shankar, ld. SDR, submitted that the Appellants had not submitted any reply to the Commissioner (Appeal) nor they appeared before him for personnal hearing and, therefore, they had not produced any evidence before him.
4. I have considered the submissions of both the sides, Two show cause notices were issued to the Appellants for denying the Modvat Credit and the Assistant Commissioner in both the cases, after verifying the documents, had vacated the show cause notices. The Assistant Commissioner has given his clear findings that the Annexure to invoices issued by M/s Thakur Dass & Co. contained all the particulars as prescribed under Notification No. 15/94-(NT) and as such the credit is available to them. The Assistant Commissioner has also given clear findings that M/s Jayant Vitamins got themselves registered under Rule 57 GG of the Central Excise Rules on 22-8-94 that is much prior to 31-12-94 and as such it cannot claimed that the invoice was issued by a person who was not registered with the Department. It view of these facts and circumstances the impugned order is set aside and appeal is allowed.