2001 (7) TMI 558

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..... In this appeal filed by M/s Supersack, the issue involved is whether Modvat credit is available to them on the strength of annexure containing the particulars of duty paid. 2. Shri L.P. Asthana, learned Advocate submitted that the appellants manufacture, inter alia, master batches; that they cleared a consignment of 9 MT of master batches on payment of duty to M/s Gem Properties Pvt. Ltd., w .....

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..... endent; that in addition the customer also made an endorsement to this effect at the back of the invoice of the appellants under which the goods were originally sold. He relied upon the decision in the case of CCE, Chennai v. M/s Best Cast Private Limited [2000 (119) E.L.T. 595 (T) = 2000 (40) RLT 93] wherein the Modvat credit was allowed on the basis of certificate issued by the Range Superintend .....

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..... voice means assessee's own document such as invoice, challan, advice or other document of similar nature generally used for sale of removal of excisable goods and which shall contain all the particulars as required under the Act or Rules. The Annexure issued by the customer of the appellant satisfies this definition of invoice and as such it is proper document for availing of the Modvat credit. I, .....

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