2004 (12) TMI 247

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....it of Rs. 1,37,366/- on inputs received by them under cover of the following documents and had utilised the same in the manufacture of their final products :- (i)     Invoices issued under Rule 52A of the Central Excise Rules, 1944 by the manufacturer of inputs to their dealers (M/s. Paper Combines, Cochin). (ii)    Consignment Note/Lorry Receipt covering t....

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....the manufacturer's invoices which did not mention the respondent's name and the dealers' invoices which were issued by unregistered dealers were not proper documents for availment of Modvat credit. The appeal preferred by the party against the order of the original authority was allowed by the Commissioner (Appeals). Hence this appeal of the Revenue. 2.Heard both sides. Ld. DR has reiterated th....

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.... conclusively establish the transit sale character of the transaction and, therefore, the Board's Circular is squarely applicable. The Circular clarified as under : "The matter has been examined by the Board. I am directed to say that as the movement of goods in such cases will take place on the manufacturer's invoice issued under the Rule 52A which will also be treated as a valid duty paying d....