PARDA STEEL PVT. LTD. Vs. INDORE

JUDGEMENT

(1.) The appellants have been issued with 2 show -cause notices proposing disallowance of Modvat credit and imposition of penalty. The main allegation was that the format of the invoices (on the strength of which the inputs were received) was not in accordance with the format prescribed under Rule 52 -A, 173G and duty -paid character of material received under the invoices issued from the disposal store of Bhillai Steel Plant was not ascertainable.

(2.) The appellants submitted appropriate reply to both the show -cause notices and explained that even if some discrepancies exist in the duty -paying document, which can be attributed on part of the manufacturer/dealer, the credit cannot be denied. The lower authorities viz. Asstt. Commissioner and Commissioner (Appeals) did not agree with the appellants and the denial of credit as proposed in the show -cause notice was confirmed. The impugned order is under challenge in the instant appeal.

(3.) Heard both sides.