2003 (7) TMI 366

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri H.C. Verma, JDR, for the Respondent. [Order]. -  This appeal has been directed by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) had affirmed the order-in-original denying their refund claim by way of re-credit of the Modvat credit. 2. The appellants availed credit of Rs. 1,21,776.06 on the strength of the invoices issued ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uch the documents issued were proper. He has also referred to the Trade Notice issued by the Bombay Collectorate requiring registration of the business premises and submission of ground plan for verification if the godown was located away from the business premises, and further contended that the documents issued by the supplier could not be said to be improper for disallowing the credit. 4.&em....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....om where the goods were cleared by the supplier was an unauthorised godown being not got entered in the registration certificate, the invoices issued in respect of those goods could not be said to be valid for the purpose of claiming Modvat credit. The argument of the learned Counsel that no registration of the godown was required, cannot be accepted for the simple reason that particulars of the g....