2001 (4) TMI 725

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....or the Appellant. Shri Swatantar Kr., JDR, for the Respondent. [Order]. - The appellants filed these appeals against the common order-in-appeal passed by the Commissioner (Appeals). 2. In these cases, the benefit of Modvat credit was denied to the manufacturers on the ground that the dealers, who issued the invoices, were not having the invoice of manufacturer in their favour. ....

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.... the benefit of credit on the documents issued by various branch offices of M/s. Guljag Industries Ltd. and the documents for availing the benefit of Modvat credit are valid documents. His submission is that the manufacturers directly despatched the goods of the branch offices and the goods were duly received at the branch offices of M/s. Guljag Industries Ltd. He also submits that no action was p....

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....e branch offices of M/s. Guljag Industries Ltd. were duly registered with the Revenue authorities. The goods were despatched to these branch offices by the manufacturer directly. Only the invoices were issued at their Jodhpur office as the orders were booked from Jodhpur and the payments were made at Jodhpur. The present appellants availed the benefit of Modvat credit on the strength of invoices i....