- (1.) Commissioner of Central Excise, Delhi-III has filed this appeal under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as "the Act") against the order dated 9-3- 2007 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), whereby the appeal field by the appellant against the order dated 6-1-2005 passed by the Commissioner (Appeals) Central Excise, Gurgaon, has been dismissed.
(2.) In this appeal, the assessee, i.e., M/s. Northern Minerals Limited, Daulatbad Road, Gurgaon was engaged in the manufacture of insecticides, pesticide, fungicides and herbicides, falling under Chapter sub-heading No. 3808.10 and 3808.90 of the Schedule to the Central Excise Tariff Act, 1985 and were availing of Modvat facility under Rule 57A of the Central Excise Rules, 1944 (hereinafter referred to as the Rules').
(3.) The adjudicating authority (Assistant Commissioner, Central Excise Division-I, Gurgaon) after issuing a show cause notice to the assessee proposing to deny Modvat credit of Rs. 10,64,444/- alleging that the same was taken against invalid documents, vide its order dated 29-10-1997 held that the Modvat credit of Rs. 9,56,054/- was admissible and that of Rs. 1,07,390/- was not admissible. Out of the amount of Rs. 1,07,390/-, the Modvat credit amounting to Rs. 1,00,883/- was disallowed on two invoices, i.e., invoice No. 17 dated 7-4-1994 for Rs. 2099/- holding that the credit was availed against original copy of the invoice instead of its duplicate and against invoice No. 32933 dated 31-3-1994 for Rs. 98,784/- on the ground that prior to 1-4-1994 invoice issued under Rule 52A of the Rules was not a prescribed document for the purpose of availment of Modvat credit.;