TaxTMI 
TaxTMI 
2000 (1) TMI 378
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.... Revenue is in appeal against the Order-in-Appeal dated 1-12-1998 passed by the Commissioner of Central Excise (Appeals), Delhi holding that there was no requirement for registration of manufacturer's depot under Notfn. No. 32/94-CE(N.T) and accordingly, Modvat credit taken on the basis of documents issued by the manufacturer's depot was admissible. 2. Appearing for the appellant Commis....
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....Opposing the Grounds of Appeal Id. Counsel, Shri J.P. Kaushik submits that Notfn. No. 32/94, dated 4-7-1994 issued under Rule 57G had prescribed four types of invoices which would be eligible for being considered as duty paying documents. The first type of invoice mentioned in the Notfn. is an invoice "issued by a manufacturer from his depot". In the other three types of invoices mentioned in the ....
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.... as he had relied on the Tribunal decision in Pearl Industries case (supra), the appeal filed by the Department had no merit. He also draws attention to the observation in para 3 of the Tribunal decision in Peral Industries case wherein it had been observed that neither Notification No. 15/94 nor Notification No. 32/94 had stipulated a separate registration for a manufacturer's depot. The depot is....
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....ion to three types of them viz. invoices issued by a dealer, an importer and a dealer of imported goods, registration with the Central Excise Officer has been made a pre-requisite. The said condition has not been prescribed in the case of invoices issued by a manufacturer from his depot. It is quite obvious from this that the omission to stipuliate that invoice issued by a manufacturer from his de....