BRITISH SCAFFOLDING (I) LTD. Vs. CCE JAIPUR

JUDGEMENT

(1.) THE appellants have filed this appeal against the order in appeal dated 24.2.2000 passed by the Commissioner (Appeals) who affirmed the order in original of the deputy Commissioner dated 27.8.99 disallowing them modvat credit on the invoices in question on the ground that these were not valid and proper documents under the law.

(2.) THE appellants were engaged in the manufacture of shuttering and allied products. They claimed modvat credit under Rule 57 -A of the Rules on the strength of disputed six invoices Nos. .09 dated 16.4.96 of Rs. 33,415/ -, 42 dated 10.6.96 of Rs. 43,962/ -, 63 dated 5.7.96 of Rs. 45,135/ -, 64 dated 9.7.96 of Rs. 44,818/ -, 70 dated 19.7.96 of Rs. 45,345/ - and 75 dated 20.7.96 of Rs 48,981/ -, but only first two invoices bore rubber stamp of 'Duplicate for transporter' while the other did not. The appellants were issued show cause notice for the recovery of the amount as the modvat credit on these invoices was no available to them under the law being not valid documents. After getting their reply the Deputy Commissioner through order in original disallowed the modvat credit to the extent of R. 1,84,279/ - and imposed penalty of Rs. 50000/ - on the appellants.

(3.) THIS order of the Deputy Commissioner was confirmed by the Commissioner (Appeals) through the impugned order in appeal.