1997 (5) TMI 263

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....lant. Shri V.K. Puri, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  M/s. Simplex Mills Co. Ltd. received a consignment of Polyester staple fibre, which is an input for the manufacture of finished goods. Staple fibre was manufactured by M/s. Terene India Ltd. who issued an invoice showing payment of excise duty to Reliance Industries Ltd., Mumbai (RIL). Relianc....

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....Terene is a manufacturer, Reliance or M/s. Emsons Agencies P. Ltd. would be considered to be wholesale dealers. Simplex Mills actually received the goods. Therefore the invoice issued by Reliance (which is in addition to the invoice issued) by Terene would be a valid document as provided in notification 15/94 for taking the credit. It is argued in the third alternative that in any event the duty h....

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....een informed that Reliance manufactures staple fibres in the premises of Terene in 1933 under its Reliances control. This letter is in the form of additional evidence, which has not been taken on record. As such there has been no application for it and we decline to consider its contents. 5. It is also not possible to consider Reliance to be Terene wholesale dealer or distributor. Reliance....

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....ns in support of his last argument. These decisions related to a period when gate passes were prescribing duty paying documents. The Board itself had authorised and endorsed the gate passes as valid duty paying documents whereas no such provision for endorsement of invoices which have replaced gate passes to duty paying documents. It is even questionable whether the goods came directly to the appe....