1996 (7) TMI 353

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.... has also raised an invoice for the same goods in the name of the appellants giving the description and necessary duty particulars. The goods, however, had not been physically received by the dealer. The ld. lower authority has held that the sale was in transit and the documents i.e. the invoices produced both of the manufacturers of the goods and the dealers were not prescribed documents under Rule 57G. 2. The ld. Advocate has pleaded that the sales invoice of the dealer through whom the goods may be sold has been prescribed as valid document under Rule 57G in terms of Notification No. 15/94. This notification for convenience of reference is reproduced below for convenience of reference. `In exercise of the powers conferred by R....

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....er and the goods are accordingly transported from the manufacturer's premises to the user's premises without being brought to the registered person's premises. In such a situation manufacturer will issue an invoice under Rule 52A. This invoice under Rule 52A will contain, in addition to the prescribed details including the consignee's name and address, mentioned therein, the registered person's name and address, on amount of whose instructions the goods have been despatched. The consignee in this case will be the end-user. In such a situation the registered person's name invoice is not required for availment of Modvat credit. The duplicate copy of the manufacturer's invoice under Rule 52A will serve as cover for transport and for availment ....