2003 (7) TMI 366

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..... he Respondent. [Order]. -  This appeal has been directed by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) had affirmed the order-in-original denying their refund claim by way of re-credit of the Modvat credit. 2. The appellants availed credit of Rs. 1,21,776.06 on the strength of the invoices issued by the supplier. M/s. Tide Water Oil Co., .....

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..... also referred to the Trade Notice issued by the Bombay Collectorate requiring registration of the business premises and submission of ground plan for verification if the godown was located away from the business premises, and further contended that the documents issued by the supplier could not be said to be improper for disallowing the credit. 4. The learned JDR has reiterated the correctn .....

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..... was an unauthorised godown being not got entered in the registration certificate, the invoices issued in respect of those goods could not be said to be valid for the purpose of claiming Modvat credit. The argument of the learned Counsel that no registration of the godown was required, cannot be accepted for the simple reason that particulars of the godown were required to be intimated by the suppl .....

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