2004 (1) TMI 275

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....admissible. The appellants also claimed before the lower authorities that, besides the manufacturer's invoices, they also had produced the dealer's invoice corresponding to the manufacturer's invoice. The lower authorities did not accept the said documents either, stating that the said document (dealer's invoice) does not contain critical details such as rate, amount of duty as well as payment of particulars. The grounds pleaded before the lower authorities are more or less reiterated in the instant appeal. 2. Heard both sides. The appellants placed reliance on certain judgments, which the learned DR in his respectful submission pleads that, these are for the earlier period. 3. Without going into the controversy of applicability or otherw....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... endorsed invoices/subsidiary gate passes, was full of confusion. The credit pertains to the period from 1-4-1994 to 14-4-1994. In any case the eligibility of credit has to be examined in terms of the provisions of notification No. 15/94-C.E. (N.T.), dated 30-3-1994. The said notification is extracted below :- "In exercise of the powers conferred by Rule 57G of the Central Excise Rules, 1944, the Central Government hereby prescribes the invoice issued by - (i)       a manufacturer from his factory or depot; or (ii)     wholesale distributor/dealer of a manufacturer who has bought the excisable goods either from the manufacturer at the factory or from the manufacturer's depot; or (iii)&nb....