TMI Blog2004 (12) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the following documents and had utilised the same in the manufacture of their final products :- (i) Invoices issued under Rule 52A of the Central Excise Rules, 1944 by the manufacturer of inputs to their dealers (M/s. Paper Combines, Cochin). (ii) Consignment Note/Lorry Receipt covering the inputs, issued by the transporter (M/s. Adhunik Transport Organisation Ltd.). These document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued by unregistered dealers were not proper documents for availment of Modvat credit. The appeal preferred by the party against the order of the original authority was allowed by the Commissioner (Appeals). Hence this appeal of the Revenue. 2.Heard both sides. Ld. DR has reiterated the grounds of the appeal and has endeavoured to show that the Tribunal's decision in Ganesh Paper Mills v. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s squarely applicable. The Circular clarified as under : "The matter has been examined by the Board. I am directed to say that as the movement of goods in such cases will take place on the manufacturer's invoice issued under the Rule 52A which will also be treated as a valid duty paying document and no separate invoice under the provisions of Rule 57G is required to be issued in such cases, such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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