PHARMALAB ENGINEERING LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant challenges the order dated 22.3.05, passed by the Commissioner (Appeals) holding that modvat credit was not admissible to the appellant on the basis of invoices relied upon by the appellant and upholding the order of the Assistant Commissioner confirming the demand of Rs. 1,03,703/ - under Rule 57I of the Central Excise Rules, 1944, read with Section 11A of the Central Excise Act, 1944.

(2.) THE appellant was a registered manufacturer of excisable goods falling under Chapter Heading 8419 of the Central Excise Act, 1985 and availing the benefit of modvat credit under Rule 57A of the said Rules.

(3.) ON scrutiny of RT 12, it appeared to the Revenue that the appellant had availed modvat credit on the invoice issued by M/s. Bela Instruments for the goods manufactured by M/s. Bela Plastics. It appeared that the appellant had availed credit on the strength of invoices issued by the dealers who were not registered. Furthermore, credit was availed in respect of inputs for which necessary declaration under Rule 57G had not been filed. In respect of five show cause notices issued to the appellant, it was contended by the appellant that no registration certificate was issued to their suppliers of inputs on 20.7.94 but the supplier had already issued the invoices in accordance with Notification No. 15/94. After issuance of Trade notice dated 21.7.94, the supplier approached the department for registration certificate. It was the specific case of the appellant that all the invoices issued by the dealers between the date of issuance of the notification and the date of registration may be considered as valid documents for the purpose of modvat credit.