2002 (4) TMI 768

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..... for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The short point for determination in this appeal is whether Modvat credit could be availed on the strength of invoices in which the raw-material is sold to someone-else but is consigned to the job worker. 2. The facts of the case briefly stated are that the appellant is engaged in the manufacture of HDPE tapes, fabrics and sacks .....

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..... cluding the consignee's name and address will also bear the name and address of manufacturer on whose instructions the goods have been so despatched. The duplicate copy of the manufacturer's invoice under Rule 52A will serve as a cover for transport and for availment of Modvat by the input (job worker)." 3. Shri Jitender Singh, ld. Counsel submits that the above circular of Board clearly say .....

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..... so perused the circular on which reliance has been placed by the appellant. We note that in the invoices issued by M/s. Reliance, the appellant had been shown as consignee. Thus there is nothing to say that the invoice was invalid on the strength of which Modvat credit was taken by the appellant. We note that it was a valid invoice. Accordingly, we hold that Modvat credit was correctly taken. In t .....

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