9911796707
TMI Blog1996 (1) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... er : R. Jayaraman, Member (T)]. Though this day only stay applications were listed for hearing, after hearing both the sides, since the matter calls for a remand back to the adjudicating authority, we have, with the consent of both the sides, taken up the appeals themselves for disposal, granting waiver of pre-deposit of duty and penalty amounts. 2. Both the appeals are directed against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued invoices. Since the traders invoices which are approved documents for purpose of availment of Modvat credit were not produced, credit was sought to be denied. Subsequently, they also obtained the invoices from the traders, which however have not been taken into account and the demands have been confirmed and penalties also have been imposed approximately equivalent to the credit availed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants premises in Bombay have also been produced. Goods received in their premises are also listed in their packing slip. These particulars tally with the original packing slip. Merely because the godown issued invoices in the name of Karan Traders who are their selling agents for purpose of giving commission, preponderance of evidence indicating movement of the goods through godown of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rthcoming. In this view of the matter, we set aside the order and remand the case back to the Commissioner with direction that all these documents establishing proper co-relation of the movement of the goods from the manufacturers upto the appellants premises may have to be considered for taking appropriate view regarding the eligibility for Modvat credit. In view of these documents, if the trade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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