TaxTMI 
TaxTMI 
TaxTMI 
2002 (12) TMI 487
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....nts were availing Modvat credit facilities. They were issued a show cause notice as it was proposed that they were not eligible for Modvat credit on 'Lubricating Oils' received from M/s. Indian Oil Corporation Ltd., Depot at Tadepalli from whom they had purchased the goods since M/s. IOC Ltd. being a Public Sector Undertaking was not registered under Rule 57G read with Rule 57GG of the Central Exc....
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....ld have declared the same as the Depot for the purpose of Section 4 of the Central Excise Rules and also they were stated to registered for the same under Rule 174 of the Central Excise Rules as a Warehouse. They received the goods under cover of invoices prescribed from M/s. IOC Ltd. Even if they are not manufacturing the lubricating oils, the fact is that the lubricating oil has been manufacture....
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....o in this Bench Final Order No. 1741/2001, dated 27-11-2001 and a conclusion was arrived at that Revenue was bound by their instructions. In view of these instructions of the Board and decision in the case of Britannia Engineering Ltd. [2000 (115) E.L.T. 585] wherein it was held that customer's copy issued by M/s. SAIL, a PSU, was original document, for availing Modvat credit. There should be no d....
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....sued by the Public Sector Undertakings should be acceptable as proof of payment of duty for Modvat purposes. (c) I find that Rule 174 requires Registration for Warehouse. M/s. IOC Ltd. Depot at Tadepally claim to have got such Registration under Warehouse at Tadepally. Rule 57G 3(b) provides that credit will be taken by manufacturer on invoices issued to a manufactur....