2005 (8) TMI 218

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....euticals Ltd., 342, Nanikadi, Taluka Kadi, Dist. Mehsana, Gujarat, against an Order-in-Appeal dated 21-8-2003 passed by the Commissioner of Central Excise (Appeals), Ahmedabad. 2. The facts of the case in brief are that the appellants had filed a refund claim of Rs. 2,15,951/- on the ground that they have received raw materials from M/s. Cadila Pharmaceuticals Ltd., Ankleshwar, and M/s. Univers....

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....ther than the supplier of the goods. In this context, he relied upon a decision reported in 2001 (135) E.L.T. 405 (Tri.-Kolkata) in the case of M/s. Chrome Chemical Industries v. Commissioner of Central Excise, Calcutta-IV. It is observed that invoice issued in the name of the head office of the manufacturing unit and not the factory or its non-endorsement by the head office as stipulated in the C....

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....ules Ltd., Mumbai. Since the consignee of the receiptant goods are at Dholka, credit at Kadi unit is not admissible as the same are invalid documents from them. In this regard, I find that the Hon'ble CEGAT, Mumbai, in the case of M/s. Goyal Electro Steel Castings reported at 2003 (57) RLT 468 held that, "Modvat Credit - Rule 57G of C. Ex. Rules, 1944 - Gate pass - not in the name of appellants an....