ORDER
S.S. Kang, Member (J)
1. The appellant filed this appeal against the order-in-appeal dated 22-12-1997 passed by the Commissioner of Central Excise (Appeals). In this case the benefit of Modvat credit was denied to the appellants only on the ground that in the invoices, the debit entry of PLA was not written.
2. Ld. Consultant appearing on behalf of the appellants submits that the adjudicating authority denied the benefit of Modvat credit in respect of these invoices on the various grounds such as the quantity of the goods is not mentioned in the invoices, value in rupees both in figure and words was not written, time of issue of invoices only is mentioned. Rate and amount of duty was not mentioned in the invoices. He submits that the Assistant Commissioner in the adjudication order specifically held that as per Notification No. 33/94-C.E. (N.T.), dated 4-7-1994, the mention of PLA entry in the invoices is not required. He submits that the ld. Commissioner in the order-in-appeal perused the 5 invoices involved in this case and held that the invoices indicate all the particulars, except debit entry of PLA was not mentioned. He, therefore, prays that the appeal be allowed.
3. Heard Shri Y.R. Kilania, ld. JDR who reiterated the findings of the lower authorities. In this case the benefit of Modvat credit was denied by the adjudicating authority on the ground that various particulars such as quantity, value, time of issue of invoice, rate and amount of duty were not mentioned in the invoices. The adjudicating authority gave a specific finding that Notification No. 33/94-C.E., dated 4-7-1994 does not provide any mention of PLA entry. The Commissioner (Appeals) in the impugned order held that the invoices involved in this case are duly authenticated and includes all the particulars. He, however, dismissed the appeal filed by the appellant on the ground that debit entry of PLA was not shown in the invoices. The perusal of the invoices shows that the invoices include the rate and amount of duty. Notification 33/94-C.E. docs not provide the mention of PLA entry. Hence the impugned order is set aside and the appeal is allowed.