2005 (4) TMI 459

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....r the Appellant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing the appeal, the appellants are required to reverse the Modvat credit of Rs. 2,52,27,074/-. They have already deposited the said amount. The appellants have taken Modvat credit in respect of the supplementary invoices issued by their Mysore unit. Sh....

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....ied in such a circumstances when the goods are sold by the manufacture. In the present case, there was no sale but only unit transfer of goods and the notional amount has been shown in the supplementary invoices in terms of Rule. Therefore, they are not hit by provisions of Rule 7(1)(b) of the Cenvat Credit Rules, 2002.  2.The learned JDR defends the impugned order and submits that there i....