GREEVA Vs. COMMR. OF C. EX., AHMEDABAD-I

JUDGEMENT

(1.) AFTER hearing both the sides, I find that the Modvat credit stands denied to the appellant on the technical and procedural ground that the traders who issued the modvatable invoices were not authorized to do so and the credit has been taken on the basis of endorsed gate passes. It has been further alleged that the credit has been allowed on the basis of document issued by unregistered dealers.

(2.) I find that apart from the above technical and procedural objections, it is not the Revenues case that the inputs were not duty paid and have not been received by the appellant in their factory and consumed by them in the manufacture of the final product cleared on payment of duty. After amendment to Rule 57G, vide which sub -rule (13) was added, such technical objections cannot be made basis for denial of credit, however, the authorities are otherwise satisfied about the duty paid character of the input and their receipt. Inasmuch as there is no doubt in the present case about the above factual position, I set aside the impugned order and allow the appeal with consequential relief to the appellant.