9911796707
TMI Blog2014 (3) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by them was denied on the premise that the inputs received by the appellant were under the cover of endorsed invoices. 2. Brief facts of the case are that the appellants are having two units. The invoice was in the name of their Unit No.1 but the goods were used by the Unit No. 2, therefore the first unit endorsed the invoices of their Unit No.2. The Revenue denied the credit on the premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relies on the decision in the case of Paper Products Ltd. vs. CCE Mumbai III - 2003 (159) ELT 823 (Tri-Mum). 4. Heard both sides and considered their submissions. 5. The case law relied upon by the learned A.R.is not relevant to the facts of this case. In that case, the credit was taken on the basis of invoices endorsed by a whole sale dealer wherein in this case the facts are totally differ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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