ATUL FASTENERS Vs. COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH

JUDGEMENT

(1.) THIS appeal is against Order -in -Appeal No. 76 to 102/DIR/P&PR/2000 dated 13.06.2000 of the Commissioner of Central Excise (Appeals), Chandigarh, whereby that authority, inter alia, disallowed Modvat credit to the extent of Rs. 63,139.96 to the appellants on the ground that the invoices on the strength of which the credit had been taken did not contain the necessary particulars required under Notification 15/94 -CE (NT) and 21/94 -CE (NT).

(2.) IN the above circumstances, I deem it fit to dispose of the appeal today itself after hearing ld. JDR and considering the grounds of appeal.

(3.) LD . JDR has reiterated the findings of the Commissioner(Appeals). He submits that the invoices do not contain all the necessary particulars required to be furnished in terms of Notifications No. 15/94 -CE(NT) and No. 21/94 -CE(NT) and hence cannot be accepted as valid duty -paying documents for purposes of Modvat credit under Rules 57A and 57G of the Central Excise Rules, 1944. In the absence of the necessary particulars, it is not possible to correlate the documents to the inputs mentioned therein. The DR prays for rejecting the appeal.