2014 (3) TMI 2

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..... herefore the first unit endorsed the invoices of their Unit No.2. In the case of Coimbatore Murugan Mills (2003 (3) TMI 227 - CEGAT, CHENNAI) this Tribunal held that if there is transfer of goods between the same appellant in different units, credit can be taken on the basis of endorsed invoices. In this term, I hold that the appellants are entitled to take credit - Decided in favour of assessee. .....

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..... e learned Counsel for the appellants submits that on a similar issue, in the case of CCE v. Coimbatore Murugan Mills - 2003 (160) ELT 825 (Tri Chennai), this Tribunal held that if there is transfer of goods between the same appellant in different units, credit can be taken on the basis of endorsed invoices. He also relied on the decisions in the case of Flex Industries Ltd.- 2004 (178) ELT 1029 (T .....

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..... O. 2 therefore the first unit endorsed the invoices of their Unit No.2. In the case of Coimbatore Murugan Mills (supra) this Tribunal held that if there is transfer of goods between the same appellant in different units, credit can be taken on the basis of endorsed invoices. In this term, I hold that the appellants are entitled to take credit. Accordingly, impugned order is set aside and the appea .....

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