CCE Vs. MEHROTRA ENGG. WORKS

JUDGEMENT

(1.) BEING aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. I have heard Shri J.R. Madhiam, ld. JDR and Shri D. Mehrotra, Director appearing for the respondents. The short point involved in the present appeal is as to whether the respondents were entitled to avail the benefit of modvat credit on the original copy of the invoice/challan issued by stockyard of M/s. SAIL and M/s. TISCO on 4.7.1994 and 25.7.1994. Earlier the matter was remanded to the Asstt. Commissioner for fresh decision in the light of he larger Bench judgment of the Tribunal in the case of M/s. Avis Electronics as also in the light of the Bombay Commissionerate's trade notice. The Asstt. Commissioner confirmed the demand of duty of Rs. 23,720/ - in de novo proceedings and also imposed personal penalty upon the appellants. However, on an appeal against the above order Commissioner (Appeals) observed that Avis Electronics decision is not applicable inasmuch as the invoice was issued under the provisions of rule 57GG by a regd. dealer and the said provisions were amended only w.e.f. 19.1.1995 vide Notfn. No. 2/95 laying down the transporters copy as eligible document for the purposes of availing modvat credit. For better appreciation I reproduce below the findings of the Commissioner (Appeals): - -