2024-VIL-416-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Eligibility to MODVAT Credit on the strength of challans-cum-invoices issued by stockyard of the supplier - Proper duty paying documents - Denial of MODVAT Credit on the ground that the duty payment particulars were not available in the challans-cum-invoices submitted by the appellant for availing the credit - whether the challans-cum-invoices, which do not contain the duty payment details, is the proper document for availing the MODVAT Credit – HELD – the Notification No. 15/1994-C.E.(N.T.) dated 30.03.1994 provides relaxation to avail MODVAT Credit on the basis of challans-cum-invoices issued by stockyards of manufacturers subject to the condition that such challans-cum-invoices shall contain all the duty payment particulars. In the present case, it is alleged that the challans-cum-invoices based on which the appellant availed credit did not contain the details of payment of duty - There is no allegation that the appellant had not received the goods in the premises of the factory and that the supplier viz. M/s. SAIL has not made payment of duty. If there was any doubt regarding payment of duty by M/s. SAIL, then the Department should have demanded the duty from M/s. SAIL and not from the appellant. As far as the appellant is concerned, they have received the goods into the factory on payment of appropriate duty and utilized the same in the manufacture of their finished products based on the challans-cum-invoices issued by the depots of M/s. SAIL. Thus, there is no dispute regarding the duty-paid nature of the goods – further, substantive benefit of MODVAT Credit cannot be denied due to procedural lapses - appellant is eligible for the MODVAT Credit on the basis of the challans-cum-invoices issued by the depots of the supplier - the impugned order is set aside and appeal is allowed
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