9911796707
TMI Blog2004 (1) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Baxi with J.B. Verma, Advocates, for the Appellant. Shri V.B. Khalwadekar, DR, for the Respondent. [Order]. - The brief facts are as under : 1.1 The appellants are engaged in the manufacture of laminated paper falling under Chapter 76 of the CTA and avail Modvat credit on the duty paid on the inputs used in the manufacture of final products. The appellants had availed Modvat credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, the names were subsequently incorporated after the generation and issue of the invoice. It was alleged that for all practical purposes, the invoice are in the name of Mazda agencies. 3. The respondents refuted the allegation. The Assistant Commissioner denied the credit and the appellate authority merely followed the logic of the Order-in-Original. 4. Heard both sides. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The concept of endorsed invoice visualises that, the goods have to go from the manufacturer to an intermediate person, such as a dealer who in turn has to endorse the document and the goods in favour of the user. In this case, the manufacturer himself has corrected the name of the consignee. So this is not a case of endorsed invoice and accordingly, the lower authorities were in error in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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