2004 (1) TMI 553

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....Shroff, Advocate, for the Respondent. [Order]. - This is an appeal from the Revenue. 2. The respondents were denied Modvat credit on the ground that they took credit on the basis of endorsed invoices of the manufacturer. It is noted that M/s. Rosalee Paints, the respondents, had taken the Modvat credit on the strength of invoice No. 1, dated 7-4-95, delivery cum invoice Nos. 2167/25-....

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....the controversy it was necessary to examine the contents of the invoice. It is clearly seen from the perusal of the invoices that the name of "Berger Paints" has been corrected to read as "Rosalee Paints" on the invoices in question. The invoices are issued by the input manufacturer and contrary to the statements made in appeal of the Revenue, these invoices have not been endorsed, but have been c....