- (1.) This is a reference application under Section 35H(1) of the Central Excise Act, 1944.
(2.) Several questions have been raised but during the course of the argument, Sri A.P. Mathur, learned Counsel for the applicant states that questions may be Reformulated and he suggested that only question arises namely, whether the Tribunal is justified in disallowing the claim of Modvat Credit, even, though, it has not been disputed that input had been received and duty had been paid?
(3.) The brief facts of the case are that the applicant claimed the Modvat Credit on the basis of original copies of invoices under Rules 57G of the Central Excise Rules (hereinafter referred to as 'the Rules'). The said Modvat Credit has been disallowed on the ground that under Rules 52A and 57G(2A) of the Rules, the Modvat Credit could be claimed on the basis of the duplicate copy of invoice and not on the basis of the original invoice and therefore, the claim of Modvat Credit was in violation of Rule 52A and Rule 57G of the Rules. Asstt. Commissioner has further held that the applicant has wrongly availed the benefit of Rule 57G(2A) of the Rules and despite sufficient time was given to the assessee to produce duty paying documents but the same was not produced.;