2001 (9) TMI 531

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JDR, for the Respondent. [Order]. - Rule 57G of the Central Excise Rules, 1944, prescribes the documents on the strength of which credit can be availed of. The Central Government is empowered to issue notifications prescribing such documents. The Notification No. 15/94 (N.T.), dated 30-3-1994 prescribed an invoice issued by an importer from his godown as a modvatable document. This notifica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tockists/ consignment agents. These agents store the goods in well established premises and take up all the jobs i.e. handling/accountal/despatch of the goods though they do not own the goods and for the various services provided they are given certain commission as agreed upon between original manufacturer and the stockists/distributor/consignment agents. The invoices are issued by the consignmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers in the parental notification. It is claimed that the benefit of which is extended to he invoices rendered by the consignment agents of manufacturers should also applied to similar agents receiving importer's goods. 4. Shri George, learned JDR contests for strict interpretation of the notification. 5.  I have considered the rival submissions. On strict interpretation of the noti....