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TMI Blog2009 (4) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... - The issue stands no more res integra as in the case of Larsen & Toubro v. Collector of Central Excise, Bhubaneswar [1994 (4) TMI 146 - CEGAT, CALCUTTA], it was held that duty paying documents showing address of other unit of the same manufacturer should be considered the valid duty paying documents for the purposes of MODVAT credit. As long as there is no dispute that the inputs were not rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it No. II and Unit No. III. The demand stands confirmed by invoking extended period of limitation. 2. Shri P.M. Dave, ld. Advocate on behalf of the appellants submits that appellants have three units out of which two units are located very near to each other and one more is located in a village near Sanand. He submits that the dispute has arisen in respect of 8 invoices out of which two invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned correctly and ECC number was wrongly mentioned, they have held that the appellants have failed to show that the inputs have not been received in the other units and not utilized. This was not at all the ground in the show cause notice. He submits that in respect of two invoices are in the name of Unit-III which has the same address as Unit-I. Whereas in respect of other 6 invoices, the ECC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Larsen Toubro v. Collector of Central Excise, Bhubaneswar [1994 (72) E.L.T. 948 (Tribunal)], it was held that duty paying documents showing address of other unit of the same manufacturer should be considered the valid duty paying documents for the purposes of Modvat credit. I further note that Commissioner (Appeals) has not followed the relied upon decision in the case of CCE, Salem v. Chemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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