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TMI Blog1996 (7) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit in respect of goods which were received by the appellants directly from the manufacturer who had received the invoice in the name of the dealer at Calcutta with the destination of goods shown as Hyderabad the place where appellants are located. The dealer has also raised an invoice for the same goods in the name of the appellants giving the description and necessary duty particulars. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of a manufacturer who has bought the excisable goods either from the manufacturer at the factory or from the manufacturer s depot; or (iii) an importer from his own godown, containing - (a) the rate and the amount of duty, both in words and figures, and such other particulars as may be Central Board of Excise Customs; (b) details of serial number and date of, and quantity of inputs ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer for supply and delivery of goods directly to a consumer and the goods are accordingly transported from the manufacturer s premises to the user s premises without being brought to the registered person s premises. In such a situation manufacturer will issue an invoice under Rule 52A. This invoice under Rule 52A will contain, in addition to the prescribed details including the consignee s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He pleaded the goods received can be clearly connected with the duty-paying documents. There has been substantial compliance with the requirements of the notification. 4. The ld. SDR for the department has pleaded that the goods were not received under the prescribed documents, therefore, plea of appellants should be repelled. 5. I have considered the pleas made and facts and circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is backed up by the invoice of the dealer which has all the particulars as set out under the Notification 15/94. It is observed that with the introduction of clearance under invoice procedure instead of gate pass and permission for credit on purchases through dealer there was some confusion in the mind of the authorities as also assessees as to the modalities of documentation and actual receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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