2007 (9) TMI 177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the impugned order whereby benefit of Modvat credit was denied in respect of the invoice Nos. 547-548 dated 11.10.2002 and invoice No.27 dated 10.9.2002. 2. The contention of appellant is that in respect of Invoice Nos. 547 and 548 dated 11.10.2002 the goods in question were supplied by the manufacturer to the job worker which were used in the repair of the machinery.  The contention is th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t entitled for credit on the strength of such invoices. I find that the manufacturer's invoice was in the name of M/s Rasman Technologies, the dealer. The dealer of the manufacturer issued invoice No. 135 and 136 dated 16.10.2002 in respect of the goods supplied to the appellant. As appellants were having invoices issued by dealer in addition to the invoices of manufacturer, credit in respect of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nvoice No 27  dated 10.9.2002 in respect of End Disc and Hammer Pins with Cock Plate and goods were consigned to Baba Vishwakarma Engg. Co. who is said to be the job worker.  There is no evidence that the goods covered under this invoice are used in the repair of machinery.  Therefore, credit was rightly denied.  Therefore, the impugned order in this regard is upheld. 7. Tak....