9911796707
TMI Blog2002 (12) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. The appellants were availing Modvat credit facilities. They were issued a show cause notice as it was proposed that they were not eligible for Modvat credit on Lubricating Oils received from M/s. Indian Oil Corporation Ltd., Depot at Tadepalli from whom they had purchased the goods since M/s. IOC Ltd. being a Public Sector Undertaking was not registered under Rule 57G read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng would have declared the same as the Depot for the purpose of Section 4 of the Central Excise Rules and also they were stated to registered for the same under Rule 174 of the Central Excise Rules as a Warehouse. They received the goods under cover of invoices prescribed from M/s. IOC Ltd. Even if they are not manufacturing the lubricating oils, the fact is that the lubricating oil has been manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Final Order No. 1741/2001, dated 27-11-2001 and a conclusion was arrived at that Revenue was bound by their instructions. In view of these instructions of the Board and decision in the case of Britannia Engineering Ltd. [2000 (115) E.L.T. 585] wherein it was held that customer s copy issued by M/s. SAIL, a PSU, was original document, for availing Modvat credit. There should be no difficulty in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ublic Sector Undertakings should be acceptable as proof of payment of duty for Modvat purposes. (c) I find that Rule 174 requires Registration for Warehouse. M/s. IOC Ltd. Depot at Tadepally claim to have got such Registration under Warehouse at Tadepally. Rule 57G 3(b) provides that credit will be taken by manufacturer on invoices issued to a manufacturer on copies from his Depot/Premises ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
