CCE Vs. KLITCH CO. (PHARMA) PVT. LTD.

JUDGEMENT

(1.) The appeals by the Revenue arise of a common order of the Commissioner(Appeals) who has set aside the confirmation of the duty demands as a result of disallowing of modvat credit by the adjudicating authority who did so for the reason that the duty paying documents were defective. Some of the defects were:

(2.) The Commissioner (Appeals) has considered the explanation offered by the assessees/respondents and then held as under:

(3.) On hearing Shri Shukla, SDR and Shri R.J.Parakh, advocate, I find that no satisfactory arguments have been adduced before me except to state that the lapses are not procedural in nature and therefore, credit is not to be extended to the respondents. In respect of invoices issued by M/s. Flexible Packaging Company, the objection of the Revenue as represented by SDR is that these have been issued in the name of M/s. Starcare Pharmaceuticals, Jalgaon and the name of the respondents has been inserted, and this establishes that these invoices have been tampered with. However, I see no substance in this objection in view of the fact that, there is no allegation in the show cause notices to this effect and the only allegation in respect of these invoices is that the address has been shown as Jalgaon which is away from the place of assessee i.e. Andheri East. It is also noted that in the case of such defects, the Tribunal has consistently held that these are rectifiable procedural defects which cannot lead to denial of substantive facility of modvat credit. Therefore, I see no reason to interfere with the impugned order and accordingly uphold the same and reject these appeals.