TMI Blog2003 (12) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents who are located at Dabhel Ind. Co-op. Society, Dabhel took Modvat credit of Rs. 1,21,592/- being CVD paid against Bill of Entry No. 5684, dated 15-11-1966. The said bill of entry was in favour of M/s. Kalpana Industries Ltd., 653/43, Somnath Co-operative Industrial Society Dabhel, Daman. The said address was not the address of their head office. Since the bill of entry was not in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent's mistake that the address of the company at 1653/143, was mentioned and there was the ownership of the goods was never passed to a third factory. They relied on 1998 (103) E.L.T. 672, and 1998 (104) E.L.T. 824." 2. Revenue's appeal is directed against the impugned order claiming that the credit was availed on invalid documents. It is claimed that the decision reported in 1998 (103) E.L.T. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sferred and delivered to unit located at Dabhel Ind. Co-op Society. It is not in dispute that the material relating to the said Bill of Entry has been actually received in the unit at Dabbel Indl. Co-op. Society. 5. The issue, therefore, is only a question of deficiency in the duty paying documents. It is an admitted fact that the two units belong to the same manufacture. Board has also permitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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