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TMI Blog2004 (8) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturing tyres on a job work basis for CEAT Ltd. and Apollo Tyres Ltd. M/s. CEAT Ltd. and Apollo Tyres Ltd. purchase the raw materials and supplied the same to the appellants. They are registered as dealers and they issue invoices to the appellants under Rule 57GG of the Central Excise Rules, 1944. The appellants took Modvat credit on the basis of these invoices. 2. Shri D.B. Shroff, learned Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stments made in case of stock transfers. It was specifically held that stock transfer invoices on which Modvat credit had been disallowed would fall within the ambit of "sale" as stated in Notification No. 14/95 and were therefore eligible to Modvat credit. (iii) Mark Auto Industries Ltd. v. CCE - 2003 (159) E.L.T. 311 (T). (iv) Pratap Steel Rolling Mills Pvt. Ltd. v. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice and that there was no reference to any sale document and that this point had been clarified by the Board in their Circular Number 267/603/97-CX., dated 9-9-1997, which had been issued in light of the order passed by the Jammu and Kashmir High Court in case of R.B. Jodha Mal Industries dated 29-5-1997 in Civil Writ Petition No. 866/96. (vii) CCE, Trichy v. Henkel Spic (I) Ltd - 2003 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration. The Commissioner (Appeals) in the impugned order came to the conclusion that the transfer of possession cannot be considered as sale as defined under Section 2(h) of the Central Excise Act, 1944, in the absence of any payment or valuable consideration and accordingly rejected the appeal. We find that the issue has already been decided by the Tribunal in case of Commissioner of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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