Rencal Chemical (India) Ltd. Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:
1. the ground alleged in the show cause notice, that the endorsed invoice of the manufacturer is not valid for taking modvat credit has to be confirmed, in the light of the decision of the larger bench of the tribunal in balmer & lawrie vs cce 2000 (116)elt 364. however, in reply to the notice, the manufacturer had alternatively contended that, in any event, invoice issued by the dealers have been issued and produced copies of these invoices. this plea has not been considered either by the assistant collector or the commissioner(appeals).2. the matter is therefore remanded to the assistant commissioner for considering the genuineness and acceptability of these documents. the assistant commissioner may adjudicate on the matter after giving the manufacture a reasonable opportunity of being heard and pass orders according to law.

Judgment:
1. The ground alleged in the show cause notice, that the endorsed invoice of the manufacturer is not valid for taking modvat credit has to be confirmed, in the light of the decision of the larger bench of the Tribunal in Balmer & Lawrie vs CCE 2000 (116)ELT 364. However, in reply to the notice, the manufacturer had alternatively contended that, in any event, invoice issued by the dealers have been issued and produced copies of these invoices. This plea has not been considered either by the Assistant Collector or the Commissioner(Appeals).

2. The matter is therefore remanded to the Assistant Commissioner for considering the genuineness and acceptability of these documents. The Assistant Commissioner may adjudicate on the matter after giving the manufacture a reasonable opportunity of being heard and pass orders according to law.