1998 (9) TMI 197

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Coimbatore Cots and Coating Ltd., against the Order-in-Original No. 34/97, dated 26-6-1997 passed by the Assistant Commissioner of Central Excise, Pollachi Division. The facts of the case are that the appellants purchased Titanium dioxide from M/s. Karnataka Chemicals, Bangalore who is a second stage dealer. During the course of verification of the documents, it was found that M/s. Somanath Assoc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were not eligible to avail the credit of duty on the basis of the invoices issued by M/s. Karnataka Chemicals, Bangalore as the said invoices were invalid documents. Similarly in the second case the appellants had availed the credit of duty to the tune of Rs. 10,398/- based on the dealers invoices issued by M/s. Jofax Enterprises who received the goods under invoices issued by M/s. National Organ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oices were issued by the registered dealer and therefore, the credit of duty was admissible. 3. I have gone through carefully the facts of the case, grounds of appeal and the submissions made by the appellants. In the first case involving credit of Rs. 1,65,970/- the goods were initially imported by M/s. Somnath Associates and the Bill of Entry was duly endorsed in the name of M/s. Arathi ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s were received in the appellants factory and used in the manufacture of the final products and therefore, the credit of duty is admissible under the rules. As regards the credit of duty of Rs. 10,398/- availed by the appellants on the basis of invoices issued by M/s. Jofax Enterprises, Kottayam, the same was disallowed by the lower authority on the ground that the stock transfer did not involve s....