9911796707
TMI Blog2002 (6) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... - The appellants manufacture Acetic Acid, Ethyl Acetate, Acetic Anhydride, Para Amino-phenol, Sodium Sulphate, Nitro Benzene, Acetaldehyde, Spent Sulphuric Acid and Butyl Acetate falling under sub-heading Nos. 2915.10, 2915.90 (sic), 2915.20, 2907.90, 2833.90, 2904.00, 2912.00, 2807.00 and 2915.90. They availed the Modvat credit on the strength of invoices issued by the registered dealers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s had availed the Modvat credit could not be treated as valid documents in view of the above Circular of the Board since these goods were not received by the registered dealers viz. M/s. Santokh Ram Narinder Nath, Phagwara. Accordingly, the Deputy Commissioner disallowed the Modvat credit of the aforesaid amount to the appellants. The party filed an appeal but the same is rejected by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ength of the invoices issued under Rule 57GG of Central Excise Rules, 1944 by a registered dealer is admissible to a manufacturer in case of transit sale even when such goods are not brought to the premises of the registered dealer but are sent directly to the job worker. The ld. Counsel relies on the following instructions in the Board's Circular dated 13-2-95 : - "TRANSIT SALE 1. A regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rve as cover for transport and for availment of Modvat by the end-user." 3. I have considered the above submissions. In view of the facts obtaining in the present case, the facility under the above instructions is even less available to the appellants. The above instructions deal with a situation where the input material is sent directly by a manufacturer to a consumer on the order of a regi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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