TaxTMI 
TaxTMI 
2006 (3) TMI 5
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....0.2002 issued by M/s. Reliance Industries, Mumbai. The consignee as per the invoice was M/s. selvam Spinners Ltd., Coimbatore and the buyer was M/s. Sri Nidhi Industries Ltd., Mumbai. The consignee had refused to receive the consignment and the buyer M/s. Sri Nidhi Industries approached the Supdt. having jurisdiction over the consignee's factory for endorsing the invoice in favour of the present a....
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....6] as amended by Circular No. 103/ 14/95-CX. dated 22.2.95 [ reported in 1995 (7) RLTM43] in case goods have been consigned directly by the manufacturer to the consignee/end-user under the instructions of the registered person and the end user refuses to receive the goods, then the registered person could approach the Range Supdt. having jurisdiction over the original consignee. The Range Supdt. o....
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....Ltd. Vs. CCE, reported in 2000 (36) RLT 666 (CEGAT-L.B.)=RLT (L.B.-CEGAT)-1403--2000 (116) ELT 364 (Tri.-LB) and allowed the appeal of the department. In the said case, the Tribunal had held that endorsed invoice could not be held to be a valid document for the purpose of claiming Modvat Credit beyond 1.4.94. The present appeal is against the above order of the Commissioner (Appeals). 3. Shri S.D....
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....t of the jurisdictional Range Supdt. which again was in accordance with the instructions issued by the Board. In this case, there is no risk of the inputs not reaching the assessee availing credit or availing credit of duty not paid or in excess of duty paid on the inputs. In the transactions involved in the instant case, there was no scope for the assessee availing credit on the basis of any bogu....