MTZ (INDIA) LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The question for consideration in this appeal is the eligibility to Modvat credit on the basis of gate passes which bore address, not of the appellant's factory but some other factory elsewhere. The denial of the credit on this ground by the Additional Commissioner has been confirmed by the Commissioner (Appeals).

(2.) The appellant is absent and unrepresented despite notice. The only ground in the appeal is that the receipt of the goods by the appellant can be established by means of collateral documents and the credit therefore would not be disallowed.

(3.) I am unable to accept this submission. The credit could only be taken on the basis of invoices addressed to the manufacturer, who received the inputs. If, because of the claim that the inputs had been received in the appellant's factory, the contention is accepted, it would follow that credit can be taken without following any of the formalities under the rules. Where rules or formalities or procedures are prescribed, that procedure has to be followed, although minor deviation may perhaps be condoned. Existence of an invoice with the name of the consignee of the goods is a significant procedure, which cannot be waived. I therefore find no reason to interfere.