1999 (1) TMI 122

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondents. [Order]. -  These five applications seeking stay relate to the same assessees and involve the same issue. On hearing Shri J.C. Patel the ld. Advocate for the appellants and Shri K.L. Ramteke ld. JDR for the Revenue. It appeared that at this stage the main appeals themselves could be disposed of. With the concurrence of both sides this was done. 2. The Assessees have ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ounting to Rs. 1,39,831/- and also imposed penalty totally amounting to Rs. 6,500/-. The Commissioner (Appeals) in the two impugned orders identically worded upheld the lower orders. Hence the present appeals and applications. 3. Shri J.C. Patel relied upon the Trade Notice issued by the Commissioner of Central Excise, Chandigarh bearing No. 61-C.E./95 dated 24-11-1995. Vide this Trade Notic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned a number of units, Modvat credit could not be denied to one unit where the duty paying documents were in another unit's name. Shri K.L. Ramteke submits that after 31-3-1994 invoices replaced gate passes and that endorsed invoices were held not to be modvatable documents in the following Judgments : (1) Poddar Udyog Ltd. v. Commissioner of Central Excise - 1997 (95) E.L.T. 438, (2) Jenny Plywoo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s held that there was not even need for an endorsement in the case of such transfer. This judgement was later followed by the single Member Bench in the case of Commissioner of Central Excise v. Snow Cem India Ltd. [1997 (96) E.L.T. 627]. I also find that the cited notice was issued in 1995 when in a specific situation like the one involved in this case, the trade notice itself permitted an endors....