2005 (12) TMI 474

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... K.K. Anand, Advocate, for the Respondent. [Order]. -  This appeal is directed against the Order-in-Appeal, dt. 10-12-2003 wherein the ld. Commissioner has granted Modvat credit to the Respondent. 2. The relevant facts for consideration are that the respondents are manufacturer and was availing Modvat credit facility. They availed Modvat credit on the invoices issued by the firs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gh the facts on record and written submissions filed by the Appellant in appeal memo and additional submissions submitted at the time of Personal Hearing. I find that the supplementary invoice is part and parcel of the main invoice. The Excise Duty paid through the supplementary invoice is the duty paid on the inputs initially supplied by the manufacturer and then to dealer. Therefore, the invoice....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the invoice which are issued by the first stage dealer to the respondents are an invoice issued under Rule 7. These invoices have been issued on the basis of the additional duty paid by the manufacturer at his end to the Govt. It is not in dispute that the respondents had procured the goods from the first stage dealer and part of the duty as paid earlier was also allowed as a credit to them. It wo....