Swaraj Mazda Vs. C.C.E. Chandigarh

1. in this case total amount of credit of rs.5,12,450/- has been disallowed to the appellants who are manufacturer of motor vehicles.out of the above amount rs. 1,61,931/- has been disallowed on the ground that credit was taken on the strength of endorsed gate pass which are not valid for the purpose of taking credit and remaining amount of rs. 3,55,519/- has been disallowed for the reason that invoice on the basis of which credit was taken did not contain the particulars such as rate of duty, amount of duty etc. as required under notification no. 15/94 and 21/94.2. on hearing both sides, i agree with ld. counsel that credit of rs. 1,61,931/- is admissible, in view of the order on reference application of the hon'ble gujrat high court in the case of commissioner of central excise ahmedabad vs gujrat medicraft 2001(42) rlt 475 wherein the high court has held that credit taken on gate pass issued before 1.4.94 and endorsed between 1.4.94 and 30.6.94 is admissible. regarding remaining amount i accept the ld. counsel's plea that defects in the invoice are curable defects. the matter is remanded for rectification of defects and credit is to be extended on satisfaction of the authorities on verification of the invoice. i order accordingly.