WILKINSON SWORD INDIA LTD. Vs. CCE

JUDGEMENT

(1.) THE issue relates to Modvat credit. It was submitted by the Counsel appearing for the appellants that the Modvat credit has been denied on procedural lapses. The Tribunal has been consistently taking the view that procedural lapse if any should not come in the way of denial of substantial justice. He said that the issue involved herein has already been considered by the Tribunal in the appellant's own case as per Final Order No. 2520/99 dated 23.9.1999. In that case it was clearly held that Modvat credit cannot be denied on the ground that the consignee shown is other than the person who has availed credit. He said that on the similar line, the Modvat credit has been denied even in this case.

(2.) HEARD Shri Narasimha Murthy, JDR for Revenue. He pointed out that Modvat credit has been denied not only on the ground that proper person was not shown in the relevant invoice but the party has also availed credit amounting to Rs. 600.00 after the period of six months from the date of invoice.

(3.) WE have carefully considered the submissions made by both sides and perused the records. In the case referred to above it was clearly held that Modvat credit as such cannot be denied on the ground that the consignee shown is other than the person who has availed credit. Accordingly Modvat credit on this ground cannot be denied. As regards credit already availed amounting to Rs. 600.00 after the period of six months from the date of invoice, it was fairly conceded the appellants' Counsel that steps have already been taken for reversal of credit of Rs. 600.00. Accordingly the appeal is disposed of in the above terms.