2001 (9) TMI 531

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..... f the Central Excise Rules, 1944, prescribes the documents on the strength of which credit can be availed of. The Central Government is empowered to issue notifications prescribing such documents. The Notification No. 15/94 (N.T.), dated 30-3-1994 prescribed an invoice issued by an importer from his godown as a modvatable document. This notification was superseded by Notification No. 32/94 (N.T.), .....

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..... n well established premises and take up all the jobs i.e. handling/accountal/despatch of the goods though they do not own the goods and for the various services provided they are given certain commission as agreed upon between original manufacturer and the stockists/distributor/consignment agents. The invoices are issued by the consignment agents on behalf of the original manufacturer and the amou .....

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..... which is extended to he invoices rendered by the consignment agents of manufacturers should also applied to similar agents receiving importer s goods. 4. Shri George, learned JDR contests for strict interpretation of the notification. 5. I have considered the rival submissions. On strict interpretation of the notification the amplification made vide in the cited trade notice is not warranted .....

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