2001 (4) TMI 138

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..... n up together for disposal as per law. 2. In E/343/99, M/s. Achutha Vulcanising Cement Pvt. Ltd., had purchased the goods from Elgi Tyres and Treads Ltd., (M/s. ETTL) under Rule 57GG of Central Excise Rules. Assessee took the credit on the basis of invoices issued by the said dealers and they were manufacturing the goods on job work basis. The raw materials were supplied without any sale taking .....

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..... Industrial Products, the issue is common on same identical facts as above, and the order is also similarly worded; as the appellant therein was also manufacturing excisable goods on job work basis for M/s. ETTL who were duly registered under Rule 57GG of C.E. Rules. 4. The question raised by Revenue in this appeal is that there has to be sale document and mere invoice issued by the dealer is no .....

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..... ter on this point. He submits that the Commissioner has taken note of the provisions of law and cited judgment by Revenue in the memo is not correct and does not have applicability. 7. On careful consideration of the submissions made by both sides, I notice that job worker had received the goods from a registered dealer under Rule 57GG on invoice which was a prescribed document under the relevan .....

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