TMI Blog2008 (3) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri B.L. Meena, SDR, for the Respondent. [Order] - The appellants M/s. Bhuwalka Steel Industries Limited has filed this appeal against the Order No. 31/2003-C.E., dated 28-2-2003. In the impugned order Commissioner (Appeals) had affirmed the order of the original, authority, denying deemed credit on inputs received from the depot of the manufacturer. Notification No. 29/2000-C.E. (N.T.), dated 31-3-2000 extended deemed input credit on specified iron and steel goods subject to conditions, inter alia, that the inputs are received from the factory of the manufacturer directly under cover of an invoice declaring that appropriate duty of excise had been paid under Section 3A of the Act. The lower authorities denied the benefit of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ock. The counsel also relied on the decision of the Tribunal Nexus Computers Pvt. Ltd. v. CCE, Pondicherry [2005 (190) E.L.T. 55 (Tri.-Chennai)], wherein it was decided that invoices endorsed by the depot had to be treated as manufacturer's invoices, depot being a part of manufacturer. Another judicial authority relied on was the judgment of the Apex Court in Shriram Vinyl Chemical Industries v. CC, Mumbai [2001 (129) E.L.T. 278 (S.C.)], wherein the Apex Court had ruled that notification had to be construed reasonably and rationally and not in a manner which deprives the benefit thereof. Judgment of the Gujarat High Court in Vimal Enterprise v. UOI [2006 (195) E.L.T. 267 (Guj.)] was cited to support the claim that the implemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturers of inputs and not from the factory directly. The goods had been received under cover of the depot invoices. From the reading of the condition in para 4 of the notification reproduced above, it is clear that it is the substantive condition of the notification. It is obvious that this condition was prescribed to ensure that the benefit was received by manufacturers of final products who purchased inputs from manufacturers who had followed the procedure laid down under Section 3A of the Act till 31-3-2000. A condition deliberately designed to ensure that the benefit reached the target trade cannot be diluted by reading it down with the aid of case law dealing with cases not exactly similar. If it was enough that the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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