TMI Blog2008 (7) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... al packed condition - once there is no allegation that the inputs have not been received and used in the manufacture, the credit cannot be denied - Endorsement is only a formality which has to be undertaken by them only & not by a third agency - E/2173/2003-Mum - A/545/2008-WZB/C-III/(SMB), - Dated:- 4-7-2008 - Shri K.K. Agarwal, Member (T) Shri M.P.S. Joshi, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on these four invoices, on the ground that the invoices have not been endorsed in the name of the new unit and accordingly the credit was not admissible. Reliance in this regard has been placed on the Trade Notice No. 62/96 issue by the Pune Commissionerate. It is the contention of the appellant that once the receipt of the inputs and its use in the manufacture of finished goods has not been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to only four invoices involving an amount of Rs. 22,025/- whereas the annual credit taken by them amounts to Rs. 5 crores. I also find that there is no allegation by the department that the credit bas been availed by the Pimpri unit. Merely because the D3 intimation was not filed, a presumption has been drawn that the goods were not in the original packed condition. This will not suffice, as once ..... X X X X Extracts X X X X X X X X Extracts X X X X
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