2004 (1) TMI 571

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....alwadekar, DR, for the Respondent. [Order]. - The appeal is directed against the order of the ld. Commissioner (Appeals). The issue relates to Modvat credit of Rs. 3,50,583.16. The facts are that due to space constraints the appellants were storing the imported goods to be used as inputs in an outside godown called Anjali Godown and availed appropriate Modvat credit on the strength of subsid....

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....were not the appropriate duty paying documents and the godown was not registered with the Central Excise department. The orders of the adjudicating authority and that of the Commissioner (Appeals) have gone against the appellants. Hence the instant appeal to the Tribunal. 2. It is an undisputed fact that Anjali godown belongs to the importers. It is a fact that the imported input was impor....

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....onsumed by the importer manufacturer and there was no trading involved from the said godown. 3. I have considered the above mentioned submissions and heard the ld. DR. 4. The dispute relates to acceptability of stock transfer challans issued from the importer's godown. The entire quantity imported against the bill of entry has been received in the godown instead of the factory. Thi....