TaxTMI 
TaxTMI 
1998 (4) TMI 269
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.... with hydraulic power and is in the nature of a material handling equipment used for lifting and transporting various materials from place to place in the factory. It is used for the specific purpose of baggese handling in baggese yard. It is fixed on specific platform in the baggese yard. The baggese load trucks are mounted on the platform and the unloader hydraulic truck unloader unloads the baggese content in the loader truck with the help of automatic system. It is not in the nature of other trucks that run on the road." 3. Ld. Advocate stressed that this is stationary item and it is not moved. It is used to lift baggese to the platform. The Collector (Appeals), in his order, however, has not dwelt on the entire description, but h....
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....unds. First, that the invoices were not in the name of the appellants and secondly that the declaration in their regard was filed more than one month later than the date of receipt of these goods without obtaining condonation from the concerned authorities. Ld. Advocate submits that in the show cause notice, it has not been alleged that improper documentation was one of the reasons for such denial. I have seen the show cause notice. The show cause notice, in fact, does not raise this ground either in the body or in the annexure thereto. On the second ground, the ld. Advocate submits that vide their letter dated 6-7-1995, which was duly received by the authorities, the assessees had made a prayer for condonation. It is his submission that th....
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....appellants and as such, the documents are not sufficient to extend benefit under Rule 57Q. In the annexure, further allegation made is that these are only measurement devices and do not contribute to the manufacturing function. I have seen the concerned invoices. The consignee's name and address is given as M/s. Bells Control Ltd., Calcutta & M/s. Century Pulp & Paper, Lalkuan. I have seen the Departmental Instructions which say that where the goods are directly shipped from the manufacturer to the user without being routed physically through the registered dealer, Modvat should not be denied. In my opinion, the present situation is not covered by this instruction. The description on the invoice is not sufficient to sustain the claim that t....