9911796707
TMI Blog2007 (9) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... by job worker so credit is deniable - E/3060/2005-SM - 1411/2007-SM(BR)(PB), - Dated:- 10-9-2007 - [Shri S.S. Kang, Vice President [Order per]- The appellants filed this appeal against the impugned order whereby benefit of Modvat credit was denied in respect of the invoice Nos. 547-548 dated 11.10.2002 and invoice No.27 dated 10.9.2002. 2. The contention of appellant is that in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnologies, who was the dealer. 3. The case of the revenue is that the name of the appellant was cut off in the invoice issued by the manufacturer. Hence the appellants are not entitled for credit on the strength of such invoices. I find that the manufacturer's invoice was in the name of M/s Rasman Technologies, the dealer. The dealer of the manufacturer issued invoice No. 135 and 136 dated 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the job worker M/s Baba Vishwakarma which is in respect of some other goods. Therefore, benefit in respect of this credit are not allowed. 6. I find that invoice No 27 dated 10.9.2002 in respect of End Disc and Hammer Pins with Cock Plate and goods were consigned to Baba Vishwakarma Engg. Co. who is said to be the job worker. There is no evidence that the goods covered under this invoice a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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