Proctor and Gamble India Ltd. Vs. Commissioner of Cen. Excise

1. in this case, modvat credit of rs. 29,923/- has been disallowed to the appellants herein on the ground that this credit was taken on the strength of invoice in which they were not shown as consignee. an amount of rs. 4500/- has been disallowed as credit on the ground that it was taken on the strength of invoice not bearing pre printed serial numbers. hence this appeal.2. i have heard both sides and perused the invoice in question covering an amount of rs. 29,923/- and find that the appellants (sic) clearly shown as consignee thereon. i also note that the adjudicating authority had accepted that the appellants were entitled to this amount of credit but the revenue had gone in appeal to the commissioner (appeals) who appears to have over looked the fact that the appellants were shown as the consignee, and therefore disallowed the credit. i, therefore, hold that this amount of credit is admissible. the credit of rs. 4500/- is also admissible as it has been held in series of decisions including the larger bench decision in the case of kamani tubes ltd. v.commissioner of cen. excise, mumbai that the non pre printing of serial numbers on the invoice cannot be a sole ground for denial of modvat credit. i also note that there is no other dispute regarding this amount. in the result i set aside the impugned order and allow the appeal by holding that the entire amount of credit is admissible to the appellants.