9911796707
TMI Blog1998 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... against the Order-in-Original No. 34/97, dated 26-6-1997 passed by the Assistant Commissioner of Central Excise, Pollachi Division. The facts of the case are that the appellants purchased Titanium dioxide from M/s. Karnataka Chemicals, Bangalore who is a second stage dealer. During the course of verification of the documents, it was found that M/s. Somanath Associates, Hyderabad had imported the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of duty on the basis of the invoices issued by M/s. Karnataka Chemicals, Bangalore as the said invoices were invalid documents. Similarly in the second case the appellants had availed the credit of duty to the tune of Rs. 10,398/- based on the dealers invoices issued by M/s. Jofax Enterprises who received the goods under invoices issued by M/s. National Organic Chemical Industries, Cochin unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer and therefore, the credit of duty was admissible. 3. I have gone through carefully the facts of the case, grounds of appeal and the submissions made by the appellants. In the first case involving credit of Rs. 1,65,970/- the goods were initially imported by M/s. Somnath Associates and the Bill of Entry was duly endorsed in the name of M/s. Arathi Chem Corporation who was a registered d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry and used in the manufacture of the final products and therefore, the credit of duty is admissible under the rules. As regards the credit of duty of Rs. 10,398/- availed by the appellants on the basis of invoices issued by M/s. Jofax Enterprises, Kottayam, the same was disallowed by the lower authority on the ground that the stock transfer did not involve sale. This view is not correct as Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
