2005 (1) TMI 663

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..... the Respondents for amendment of cause title in pursuance to the orders of the Hon ble High Court of Karnataka in Company Petition No. 71/2003 for amending the cause title from the existing Vikrant Tyres Ltd. to J.K. Industries Limited, Vikrant Tyre Plant-I . A copy of the High Court order was produced. The request of the respondent for amendment of the cause title is allowed. 2. Revenue has .....

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..... appeal on the following grounds : (a)The invoices in question were issued by manufacturers from the depots where the goods are stored on behalf of the manufactures and such invoices are to be accepted as valid duty paying documents for the purpose of taking modvat credit. He relied on CEGAT s decision in the case of CCE v. Ganesh Steel Industries 1996 (88) ELT 58 (Trib.). (b)As regards cre .....

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..... . Narasimha Murthy, learned SDR appeared for the Revenue and Shri Riazuddin, Sr. Manager, appeared for the respondents. 7. Heard both sides. 8. The learned SDR produced a report from the Jurisdictional Authorities according to which, all the invoices excepting one issued by M/s. J.K. Textiles, have been issued by Registered Dealers and not by Manufacturers from Depots as held by the Commissi .....

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