2003 (4) TMI 577

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..... een disallowed to the appellants who are loan licencees for M/s. Indico Remedies and Tridoss Laboratories, Mumbai on the ground that the inputs were received in their factory under cover of invoices made out to principal manufacturers. Credit of ₹ 5,363.08 has been disallowed on the ground that it was availed on the strength of original invoice. 2. The explanation of the appellants is tha .....

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..... ys as the consignee because the goods were purchased by the Railways and supplied directly to the appellants for manufacture of goods under a contract with the Railways. The Tribunal has distinguished the Larger Bench decision in the case of Balmer Lawrie Vs. Commissioner, 2000 (36) RLT 666 (CEGAT-L.B.)= RLT (L.-B.-CEGAT) - 1403=2000 (116) ELT 364 on the ground that the invoices on the basis of .....

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