{"id":135633,"date":"2001-02-09T00:00:00","date_gmt":"2001-02-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-m-j-engg-vs-cce-delhi-on-9-february-2001"},"modified":"2018-04-16T02:40:13","modified_gmt":"2018-04-15T21:10:13","slug":"ms-m-j-engg-vs-cce-delhi-on-9-february-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-m-j-engg-vs-cce-delhi-on-9-february-2001","title":{"rendered":"M\/S. M.J. Engg. vs Cce Delhi on 9 February, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">M\/S. M.J. Engg. vs Cce Delhi on 9 February, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Shri K.K. Bhatia, Member (T)<\/p>\n<p>1. The appellants availed modvat credit amounting to Rs. 1,29,143\/- on the basis of the challans dated 2.6.94 issued by M\/s SAIL, New Delhi. These challans were initially issued in the name of M\/s J.K. Iron and Steel manufacturing company but, subsequently were endorsed in favour of the appellants. The appellants, thus, availed the modvat credit of the aforesaid amount on the strength of endorsed challans. the Deputy Commissioner, Central Excise(MOD-II), New Delhi, vide her order dated 30.7.99 held such challans as invalid documents and disallowed the credit to them under rule 57I of Central Excise Rules, 1944 on appeal the Commissioner (Appeals), New Delhi in order 11.7.2000 observed that the Larger Bench of CEGAT in Balmer Lawrie &amp; Co. Vs CCE, Kanpur 2000(116) ELT 364(T) has held that the invoices endorsed after 1.4.94 are not valid documents for availing modvat credit and accordingly dismissed the appeal of the party.\n<\/p>\n<p>2. In the present stay petition, against the above order of Commissioner (Appeals), I have heard Shri J.S. Agarwal, Advocate for the appellants and Shri K.Panchat Charam, JDR for the respondents. The point involved in this case is finally settled by the aforesaid cited decision of the Larger Bench of the CEGAT viz the modvat credit on the endorsed invoices\/challans is not admissible after 1.4.94. The balance of convenience is therefore, not in favour of appellants. I therefore directed the appellants to make a deposit of the entire amount of Rs. 1,29,143\/- on or before 16.4.2001. The matter will be called for reporting compliance on 18.4.2001.\n<\/p>\n<p>3. Announced in the court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi M\/S. M.J. Engg. vs Cce Delhi on 9 February, 2001 ORDER Shri K.K. Bhatia, Member (T) 1. The appellants availed modvat credit amounting to Rs. 1,29,143\/- on the basis of the challans dated 2.6.94 issued by M\/s SAIL, New Delhi. These challans were initially issued in the name [&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-135633","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>M\/S. M.J. 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