9911796707
TMI Blog2001 (9) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed by Revenue on the ground that the Commissioner (Appeals) has erred in allowing the credit since the said order of the Commissioner (Appeals) deals with stock transfer of goods whereas in the present case the inputs are supplied free of cost to the job worker. They have also submitted that the judgment of Hon'ble Tribunal in the case of Modern Food Industries (India) Ltd. [1988 (37) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case, there is no sale or stock transfer involved and only the goods are supplied free of cost to the job worker, he is not entitled to avail any Modvat credit on the invoice received by him which is issued without involving any sale. 2. Heard Shri S. Soundararajan, ld. DR appeared for Revenue and has reiterated the grounds of appeal submitted by the Commissioner. 3. None appeared for resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Modvat credit, they are received into the factory under excise invoices, they are properly accounted for and used in the manufacture of dutiable final products. 7. The Tribunal in the case of BPL Ltd. v. CCE - 1997 (73) ECR 829 (T) has held that the term "sale" as defined under Section 2(h) of the Central Excise Act, 1944 also includes book adjustments made in the case of stock transfers. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Pune by his Order-in-Original No. 17/CEX/1997, dated 17-2-97. I am in respectful agreement with the above case laws. Applying the ratio of the above case laws, I hold that the invoices on which Modvat credit has been disallowed vide the impugned order, will fall well within the ambit of "sale" as stated in Notification No. 14/95-C.E. (N.T.), dated 20-4-95 and, therefore, are eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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