ORDER
V.K. Agrawal, Member (T)
1. This is an application filed by M/s. Shree Krishna Rolling Mills (Jaipur) Ltd., for waiver of pre-deposit of Central Excise duty amounting to Rs. 79,479/-.
2. Shri K.K. Anand, ld. Advocate, submitted that the Modvat credit of the duty paid on inputs under Rule 57A of the Central Excise Rules has been dis-allowed to them on the ground that the supplier of the inputs, which is a registered depot of M/s. SAIL, had not received the inputs under the cover of “Duplicate copy for Transporter”; that on similar issue the Appellate Tribunal vide Final Order No. A/1735/2000/NB, dated 24-8-2000 in the case of CCE, Jaipur v. KEC International Ltd. have allowed the Modvat credit holding that there was no violation of any Rule committed by the manufacturer. Shri A.K. Jain, ld. DR, submitted that the facts in KEC International case are different from the facts in the present matter; that as supplier had not received the input under the cover of specified duty paying documents, he is not eligible to issue modvatable invoices. He, therefore, submitted, that the applicants should be asked to deposit the entire amount of Modvat credit disallowed to them.
3. I have considered the submissions of both the sides. It is not in dispute that the applicants have received the inputs under the cover of duty paying documents. The Modvat credit has been disallowed as M/s. SAIL, Jaipur failed to submit duplicate copy of transporter under which they had received the goods. The similar issue was decided by the Tribunal in the case of KEC International, supra. In view of this, applicants have made out a strong prima facie case in their favour. I therefore, waive the pre-deposit of the entire amount involved in this matter and stay the recovery of the same during the pendency of the appeal. The appeal is posted for final hearing on 14-2-2001.