2004 (9) TMI 230

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....ded that the Commissioner (Appeals) allowed the Modvat credit to the respondents in terms of Board's Circular No. 275/109/96-CX., dated 26-11-1996 read with Circular No. 179/13/96-CX., dated 29-2-1996 on the ground that Point 6 of the Circular No. 275/109/96, dated 26-11-1996 relates to a situation which has identical facts with those of the present case. This Circular in fact is applicable for th....

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.... invoices could not have been issued. The goods were, therefore, transferred by making endorsements on the invoices. He relied on the Tribunal's decision in the case of CCE v. Coimbatore Murugan Mills [2003 (160) E.L.T. 825 (Tribunal) = 2003 (56) RLT 84 (CEGAT-Delhi)] wherein it was held that endorsed modvatable invoices are valid in case of transfer to another factory of the same manufacturer not....

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....ri Randhir Singh, ld. JDR accepted that there is rubber stamp of "duplicate for transporter" on the invoices. Accordingly, he accepts that there is no case for the Revenue. 3. I have carefully considered the submissions made by both the sides. 4. I find that when the goods are transferred from one factory to the other factory of the same company, then there is no sale of the goods and in such a ....