2004 (11) TMI 497

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....elwal, CA, for the Respondent. [Order]. - In this appeal, the Revenue has made challenge to the impugned Order of the Commissioner (Appeals-II) allowing the Modvat credit of the disputed amount to the respondents. 2.I have heard both sides and gone through the records. The facts are not in dispute. The respondents purchased parts and components for chilled water unit from M/s. Star Blue L....

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....to claim Modvat credit is only misconceived and cannot be accepted. No credit on the endorsed invoices could be legally availed. The respondents neither got invoices from the manufacturer nor made the payment of the goods directly to them but received goods from M/s. Blue Star Ltd. Baroda and made payment to them. Therefore, mere installation of the goods/machinery in their factory did not entitle....