2004 (1) TMI 571

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....rder]. - 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 subsidiary certificate issued by the Range Supe....

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....ments 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 imported by the appellant themselves. The entire....

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....ere 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. This duty-paying document authorises the manufactu....