1996 (11) TMI 222

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.....  The issue in the appeal relates to grant of modvat credit in respect of the goods received by the appellants directly, while the invoice was issued by the manufacturer in the name of their agent who was located elsewhere. The learned Counsel has pleaded that this invoice has been raised in favour of the appellants by the agent and the agent has also issued a separate commercial invoice there .....

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..... invoice. The plea of the learned SDR is that the endorsed invoice could not be accepted as a substitute for the dealers invoice. 3. I have considered the pleas made by both sides. I observe that it is not in dispute that the goods are duty paid. The dispute is about the validity of document for modvat purposes which accompanied the goods. The invoice issued in the name of the dealer by the .....

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..... of the invoice issued by the dealer in respect of the very same goods. It is not disputed by the revenue that the dealers invoice corresponds to the goods in question. In the present case, as required under Notification 15/94, the required document as prescribed was also produced. I therefore hold that the appellants would be entitled to modvat credit and in this view allow the appeal.
Case la .....

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