2000 (5) TMI 308

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....lania, JDR, for the Respondents. [Order]. -  The appellants are the manufacturer of Concrete Railway Sleepers as per the specifications provided by the Railways. For this purpose 'Inserts' are directly supplied by various insert manufacturers to the appellants as per the direction of the Railway Authority. The present appeal relates to two issues. The first one is whether Modvat credit ....

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.... the Modvat credit totally amounted, to Rs. 2,51,250/- in respect of the invoices issued by M/s Kumar Auto Cast Ltd., Ludhiana. These invoices are numbered 23 to 28 and all are dated 3-5-1994. These invoices are issued in favour of the Executive Director, Track (M), Railway Board, Rail Bhawan, New Delhi with the Consignee mentioned as Indian Hume Pipe Co. Factory at Karari. These invoices are furt....

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....scription given in the invoices, these goods are received in the factory of the appellants and they are duty paid as reflected therein. I am of the view that even if the tariff heading is manipulated in the invoices, the Modvat credit cannot be denied on them. For manipulation, any other action may be initiated as warranted under the law. However, since the inputs received by the party are as per ....