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TMI Blog2016 (6) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit benefit of Rs. 7,81,302/- on 12 items or invoices which are the subject matter of dispute. This is the second round of litigation. Persuant to remand vide the final order dated 17/4/97 in final order number A/299/97 - NB (SM), this Tribunal remanded the case back to the Asstt. Commissioner for denovo decision, observing that the impugned order is deficient as the procedure followed does not satisfy the minimum requirement of a well considered adjudication order as 6 show cause notices on different points were clubbed together. 3. Pursuant to remand vide Order-in-Original dated 1/12/99 the Asstt. Commissioner allowed the credit on four items amounting to Rs. 4,02,966/- observing that the Bills of Entry were issued before 1/4/94 but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of the documents, it is correct that there was no limitation prescribed under Rule 57G for taking credit but modvat credit shall be taken within a reasonable time and the Asst Commissioner have rightly denied the credit relying on the ruling of this Tribunal in Andhra Electro Galvanizing Works Vs. CCE 1995 (80) ELT 322. Regarding taking of credit against bill of entry which is not in the name of the appellant nor endorsed in their favour, it was observed that Rule 57G of CER 1944 prescribes bill of entry as valid document for taking of credit but as the bill of entry was not in the name of the appellant nor endorsed in its favour, it cannot be treated as the goods are received by the appellant in the factory under the cover of proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sales Tax Rules, 1948) it is stated that from these documents it is evident that the appellant had duly purchased the goods from the importers who is located at Delhi, and further the receipt of goods in the factory of the appellant is corroborated by the pre-authenticated way bills issued by the Sales Tax Department. In this view of the matter the learned Counsel prays that this issue may be remanded for consideration in accordance with law to the adjudicating authority. 6. The ld. A.R. for revenue relies on the impugned order. He further states that form 31 under the Sales Tax Rules of Uttar Predesh, is for getting exemption of sales tax on procurement of goods from the supplier. He further states that on the bill of entry not endors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uling of Madras High Court in the case of Automotive Coaches and Components Ltd. : 2015-TIOL-2101-HC-MAD-CX, wherein held that invoice on which credit is availed must be in the name of the manufacturer availing credit. Under the fact that the appellant had received duty-paid trailers to remake and convert for required model and availed Cenvat credit on the basis of endorsed invoices issued in the name of consignee, it was held that invoice being not endorsed in the name of the appellant, as such it is not a valid duty paying document to avail Cenvat credit. 7. The learned Counsel for the appellant, in reply, states that the ruling of Balmer Lawrie of the larger bench of this Tribunal deals with situation after change in the Rules when deal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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