Jawahar Lal Gupta, J. - (1.) M /s. Ludhiana Beverages Ltd. are engaged in the manufacture of certain soft drinks. They availed of the Modvat credit for the months of April and May, 1994, on the basis of the original copies of the invoices. This credit was disallowed by the Authority on the ground that the benefit was admissible only on the basis of duplicate copy and not on the basis of the original invoice. Aggrieved by the action of the Authority, the respondent filed an appeal. It was dismissed by the Commissioner. The order of the Commissioner was challenged before the Customs, Excise & Gold (Control) Appellate Tribunal. Vide order dated december 2,1996, the Tribunal accepted the claim of the respondent. It followed its earlier decision in Northern Aronatic Ltd. v. C.C.E., Meerut : 1996 (87) ELT 119 (Tribunal). Having held that the benefit could not be denied merely because the respondent had produced the original invoice, the Tribunal remanded the case to the Assistant Commissioner for de novo decision.
(2.) THE Revenue felt aggrieved. It filed a petition under Section 35G(1) of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') for reference to this Court. It raised, the following questions for reference : - "Whether Modvat credit is admissible on the original copy of invoices issued prior to 20 -5 -94 in terms of Notf. No. 23/94 -C.E. (N.T.), dated 20 -5 -94 - "Whether the Notification No. 23/94 -C.E. (N.T.), dated 20 -5 -94 covers the invoices issued prior to 20 -5 -94 - The Tribunal dismissed the application. Hence this petition under Section 35G(3) of the Act.
(3.) MR . Gumber, learned Counsel for the Revenue contends that under the Rule, as originally existing, the benefit of Modvat was admissible only on the basis of duplicate copy of the invoice. It was only vide notification dated May 20,1994 that the following amendment was made : "(2A) Notwithstanding anything contained in Sub -rule (2) a manufacturer can take credit of the inputs received in the factory on the basis of the original invoice, if the duplicate copy of invoice has been lost in transit, subject to the satisfaction of the Assistant Collector.";