2003 (3) TMI 572

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....pondents are engaged in the manufacture of P&P medicines falling under Chapter 30 of the Schedule to the CETA, 1985, and availing Modvat credit of the duty paid on inputs for the manufacture of their final products. It was noticed that they had availed of Modvat credit of Rs. 2,52,774.98 on the strength of Bills of Entries showing somebody else as the consignee. Therefore, notice proposing disallo....

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....er of the Assistant Collector; hence this appeal. 2. In the appeal before the Tribunal the Revenue urges that the endorsement was an afterthought because it was made about six years after the date of the bill of entry and only at the time of de novo adjudication by Assistant Collector and, therefore, cannot be accepted for holding that the goods covered under the bill of entry were transferr....