D.K.Jain, J.

1. These five appeals, by the Revenue, under Section 35G of the Central Excise Act, 1944 (for short, the Act), are directed against a common order, dated 5-10-2004, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, the Tribunal) in Appeal Nos. E/3365-09/08-NBS.

2. Since these appeals arise out of a common order, the same are being disposed of by this order. According to the Revenue, the order of the Tribunal gives rise to the following substantial question of law:

Whether Modvat credit on original documents, which were not prescribed documents, could be availed without following the procedure laid down in this regard?

3. Briefly stated, the background facts, giving rise to the present appeals, are as follows:

The respondent-assessee is engaged in the manufacture of Carbon Black, falling under Chapter 28 of the Schedule to the Central Excise Tariff Act, 1985. It was availing the facility of Modvat credit under Rule 57A of the erstwhile Central Excise Rules, 1944 (for short, the Rules). On scrutiny of RT-12 returns, filed by the assessee, it was noticed that the assessee had taken Modvat credit on the strength of original cop