{"id":259823,"date":"2002-03-01T00:00:00","date_gmt":"2002-02-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/atul-chemical-products-vs-commissioner-of-central-excise-on-1-march-2002"},"modified":"2017-07-01T07:24:26","modified_gmt":"2017-07-01T01:54:26","slug":"atul-chemical-products-vs-commissioner-of-central-excise-on-1-march-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/atul-chemical-products-vs-commissioner-of-central-excise-on-1-march-2002","title":{"rendered":"Atul Chemical Products vs Commissioner Of Central Excise on 1 March, 2002"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Atul Chemical Products vs Commissioner Of Central Excise on 1 March, 2002<\/div>\n
Equivalent citations: 2002 (81) ECC 222<\/div>\n
Bench: K Kumar<\/div>\n

ORDER<\/p>\n

Krishna Kumar, Member (J)<\/p>\n

1. The issue relates to allowing modvat credit on hand-written invoices.\n<\/p>\n

2. The case was called; no one is present on behalf of the appellants. Shri A.S. Bedi, learned SDR is present on behalf of the Revenue. The issue involved is covered by the decision of the Larger Bench in the case of CCE, Ahmedabad v. Satyen Dyes<\/a> 2001 (47) RLT 669 (LB), wherein it has been held that it would not be justifiable to deny modvat credit by reason of the SI. No. of the invoices having been hand-written subject to due verification, if it is found that the inputs were duty paid, received by the respondents and used in the manufacture of final product. Shri A.S. Bedi fairly concedes that since the issue is covered by the said decision of the Larger Bench, the matter may be remanded to the adjudicating authority in the light thereof. The appeal is accordingly allowed by remand.<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Gold Tribunal – Delhi Atul Chemical Products vs Commissioner Of Central Excise on 1 March, 2002 Equivalent citations: 2002 (81) ECC 222 Bench: K Kumar ORDER Krishna Kumar, Member (J) 1. The issue relates to allowing modvat credit on hand-written invoices. 2. The case was called; no one is present on behalf […]<\/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-259823","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nAtul Chemical Products vs Commissioner Of Central Excise on 1 March, 2002 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/atul-chemical-products-vs-commissioner-of-central-excise-on-1-march-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Atul Chemical Products vs Commissioner Of Central Excise on 1 March, 2002 - 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