2006 (11) TMI 485

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....r]. -  This appeal is directed against the order in appeal dated 29-1-04 that disallowed the modvat credit to the appellants on the ground that modvat credit availed by the appellants on endorsed invoices is wrong. 2. The learned Advocate submits that the appellant has availed modvat credit on the invoices issued by the supplier to depot and subsequently endorsed by the depot of the su....

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....es issued by the manufacturer to the depot and such invoices if endorsed, they would be valid duty paying document. To my mind, this seems to be a deviation from the settled law by the Larger Bench in the case of Balmer Lawrie & Co. Ltd. (supra). 5. As noted above, the decision of the Division Bench in the case of Zenith Pvt. Ltd. (supra) needs reconsideration by Division Bench, to confirm w....