{"id":132310,"date":"2001-02-05T00:00:00","date_gmt":"2001-02-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-c-e-indore-vs-ms-shree-ram-switchgears-ltd-on-5-february-2001"},"modified":"2017-04-12T06:44:56","modified_gmt":"2017-04-12T01:14:56","slug":"c-c-e-indore-vs-ms-shree-ram-switchgears-ltd-on-5-february-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-c-e-indore-vs-ms-shree-ram-switchgears-ltd-on-5-february-2001","title":{"rendered":"C.C.E., Indore vs M\/S. Shree Ram Switchgears Ltd. on 5 February, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">C.C.E., Indore vs M\/S. Shree Ram Switchgears Ltd. on 5 February, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (131) ELT 116 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  S.S. Kang   <\/p>\n<p>1. When the case was called, none appeared on behalf of the respondents, in spite of notice.\n<\/p>\n<p>2. Revenue filed this appeal against the common order-in-appeal passed by the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) allowed the benefit of MODVAT Credit on the strength of photo copy of invoice.\n<\/p>\n<p>3. Ld. S.D.R., appearing on behalf of the revenue, submits that as per the provisions of Rule 57G of Central Excise Rules, the manufacturer can take the credit on the strength of duplicate copy of invoice. He submits that in the present case, respondents have not produced original\/duplicate copy of invoice, but they have produced only photo copy of invoice, which is not a valid duty-paying document. He relies upon the decision of the Tribunal in the case of C.C.E., Indore vs M\/s. Vishwa Organics (P) Ltd. (Final Order No. A\/1813\/00-NB (S) dated 22.09.2000), wherein it was held that the credit cannot be availed on the strength of extra or photo copy of the invoice.\n<\/p>\n<p>4. Heard ld. S.D.R. and perused the appeal papers.\n<\/p>\n<p>5. The only issue involved in this appeal is whether the manufacturer can avail the credit on the strength of photo copy of invoice. The Tribunal in the case of Vishva Organics (P) Ltd. (supra) held that the MODVAT credit cannot be availed on the strength of extra copy of invoice. Respectfully following the above mentioned decision of the Tribunal, the impugned order is set aside and the appeals are allowed. (Dictated in Court).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi C.C.E., Indore vs M\/S. Shree Ram Switchgears Ltd. on 5 February, 2001 Equivalent citations: 2001 (131) ELT 116 Tri Del ORDER S.S. Kang 1. When the case was called, none appeared on behalf of the respondents, in spite of notice. 2. Revenue filed this appeal against the common [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-132310","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C.C.E., Indore vs M\/S. 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