PEPSI FOODS LTD. Vs. CCE CHANDIGARH

JUDGEMENT

(1.) Today the matter is posted for hearing the stay Application filed by M/s Pepsi Foods Ltd. As the issue involved is in very narrow compass, I stay the recovery of the dues and take up the appeal itself for disposal with the consent of both the sides.

(2.) Shri Shekhar Vyas, Ld. Advocate, submitted that they had received certain inputs under Invoice No. 997135 dt. 16 -5 -94, issued by M/s Thakur Dass and Company and took Modvat Credit; that the Assistant Commissioner dropped the proceedings against them for disallowing the modvat credit holding that the Annexure attached to invoice contained all the particulars as required under Notification No. 15/94 -(NT) dt. 30 -3 -94 and M/s Thakur Dass and Company, the stockist of manufacture, were eligible to issue the invoices; that, however, the Commissioner (Appeals), under the impugned Order, disallowed the modvat credit holding that the invoice did not contain particulars as per Notification NO. 15/94 (NT). The ld. Advocate, further, submitted that the Assistant Commissioner, after perusing the copy of the invoice and its annexure came to the conclusion that the annexure attached to invoice contained all the required details and as such modvat credit cannot be denied to them. He also mentioned that modvat credit on the strength of invoice issued by M/s Jayant Vitamins has also been disallowed by the Commissioner on the ground that the supplier was not registered with the Department as required under Notification No. 32/94 CE(NT) dt. 4 -7 -94. The ld. Advocate mentioned that M/sJayant Vitamins had got themselves register with the Department and the proof thereof was submitted by them to the Assistant Commissioner who was satisfied with the documents.

(3.) Shri H.R.Bheema Shankar, ld. SDR, submitted that the Appellants had not submitted any reply to the Commissioner (Appeal) nor they appeared before him for personnal hearing and, therefore, they had not produced any evidence before him.