1999 (3) TMI 165

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....pellants. Shri K.L. Ramteke, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  Appeal is taken for disposal with the consent of both sides after waiving deposit. 2. The question for consideration in this appeal is whether the invoice issued by M/s. Terene Fibre India Ltd. (Terene for short) for 18 consignments of polyester fibre manufactured by it and rece....

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.... documents specified under Rule 57G and credit was rightly taken. 4. The Departmental Representative adopts the reasoning in the impugned order. This is not entirely unambiguously that there is no explanation as to why the orders were not placed directly on Reliance and there is delay in payment to Nagani, as also the fact that the appellant paid an additional amount over and above the inv....

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....A/c on Reliance Industries, Bombay". The invoices also certified that the polyester stable fibre referred to the invoice has been processed according to Terene's job contract with Reliance. 6. Clause (a) of sub-rule (3) of Rule 57G specified an invoice issued by a manufacturer under Rule 57A under 100E as a document on the basis of which credit can be taken under sub-rule (2). The invoices....