2003 (1) TMI 578

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....Appellant. Ms. C. Baranwal, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)].-  In these two appeals arising out of common Order-in-Original No. 8/Commr/Noida/2002, dated 20-5-2002, the issue involved is whether the Modvat Credit on the capital goods is available to M/s. Hongo India (P) Limited in respect of moulds, dies and fixtures received by them from M/s. Honda Si....

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....M/s. Hongo India (P) Limited were not valid invoices under Rule 52A inasmuch as they did not depict the sale. The learned Advocate further submitted that the very issue stands decided by the Tribunal in the case of M/s. Rasandik Engineering Industries (I) Limited and another v. CCE, Noida, Final Order No. 1165-66/02-N.B., dated 11-12-2002. 3. We observe that the issue involved in the prese....

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....covered by the term, "removal for home consumption". For treating the removal as for home consumption. it is not necessary that the goods should invariably be sold. We also do not find any force in the submissions of the ld. SDR that invoice under Rule 52A can be issued only for sale. As pointed by the ld. Advocate, the invoice can be issued for sale or removal of excisable goods. The removal is n....