2003 (10) TMI 548

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....for the Respondent. [Order]. -  In the order impugned in the appeal, the Commissioner has confirmed the finding of the Asstt. Commissioner denying credit taken by the appellant under Rule 57A on the ground that the invoice of the manufacturer was endorsed by Manhar Trading Corporation to the appellant and hence not acceptable as a valid duty paying document. It is to be noted at this st....

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....spect have been considered by the Circular No. 96/7/95 CX., dated 13-2-95 issued by the Board to facilitate the claim made in the procedure to sort out problems that arose to gate pass relating to the invoice and credit being taken on invoice issued on dealers. While dealing with transit sale the board circular provides that an invoice issued by manufacturer under Rule 52A which contained in addit....