2003 (9) TMI 696

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..... ent. [Order]. The appeal is against the order of the Commissioner (Appeals) confirming the denial by the Asstt. Commissioner of the Modvat credit taken by the appellant on the ground that the invoice on which credit was taken were issued by the manufacturer of the inputs, not to the appellant but to other persons who in turn endorsed them to the appellant. 2. The representative of the .....

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..... ndorse the manufacturer s invoice and issue a fresh invoice on his own. Representative of the appellant attempts to say, when asked this question, that the dealers came to know shortly after the endorsement of invoice that such endorsement was incorrect and therefore issued fresh invoice. The time of removal of the goods from the factory of manufacture at Surat in each case is after 3 p.m. If the .....

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..... a general reference to invoices issued by the dealer. The representative of the appellant not substantiated that the copies of the invoice were handed over to the adjudicating authority. I am therefore satisfied by means of evidence before me, that the invoice of the dealers, on which reliance is placed were not issued in the normal course of trade and were not in existence when credit was taken .....

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