VARUN ENTERPRISES Vs. CCE, CHANDIGARH

JUDGEMENT

(1.) In this appeal, the order impugned is a common order passed by the Commissioner (Appeals) against a number of assessees including the present appellant. That order was passed without personally hearing the party.

(2.) Carefully examined the records and heard both sides.

(3.) The assessees had taken modvat credit of Rs.64,638/ - on inputs under Rule 57A of the Central Excise Rules on the strength of dealers invoices. Out of this amount, the credit of Rs.23,806/ - was taken on the strength of invoices mentioned at Sr. Nos. 1 and 2 of the Annexure to the show -cause notice and the remaining credit (Rs.40832) was taken on the strength of invoices mentioned at Sr. Nos. 3 and 5 of the said Annexure. The adjudicating authority disallowed the entire credit. The lower appellate authority upheld the order of adjudication. It is submitted by ld. Advocate Sh. Gagan Kohli for the appellants that the credit of Rs.23,806/ - was disallowed on the ground that the assessable value of the goods was not stated in the dealer's invoices and, further, that the dealer's certificates stating the assessable value correctly, produced before the lower appellate authority, were not considered by the authority. As regards the modvat credit of Rs.40,832/ -, ld. Advocate concedes that the said amount includes an excess credit of Rs.217/ -, which the appellants are willing to reverse. The correct amount of modvat credit to which the appellants are entitled, on the strength of the invoices mentioned at Sr. Nos. 3 and 5 of the Annexure to the show -cause notice, is Rs.40,615/ -. The lower authorities disallowed this credit on the ground that the assessees had availed an extra credit of Rs.217/ -. Ld. Advocate has relied on certain decisions of the Tribunal in support of his submission that the assessee was entitled to modvat credit on the correct quantity of the inputs received by them under cover of the dealer's invoices. He prays for setting aside the impugned order and allowing this appeal.