TMI Blog2004 (9) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) allowed the Modvat credit to the respondents in terms of Board's Circular No. 275/109/96-CX., dated 26-11-1996 read with Circular No. 179/13/96-CX., dated 29-2-1996 on the ground that Point 6 of the Circular No. 275/109/96, dated 26-11-1996 relates to a situation which has identical facts with those of the present case. This Circular in fact is applicable for the imported goods and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been issued. The goods were, therefore, transferred by making endorsements on the invoices. He relied on the Tribunal's decision in the case of CCE v. Coimbatore Murugan Mills [2003 (160) E.L.T. 825 (Tribunal) = 2003 (56) RLT 84 (CEGAT-Delhi)] wherein it was held that endorsed modvatable invoices are valid in case of transfer to another factory of the same manufacturer not involving the sale. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR accepted that there is rubber stamp of "duplicate for transporter" on the invoices. Accordingly, he accepts that there is no case for the Revenue. 3. I have carefully considered the submissions made by both the sides. 4. I find that when the goods are transferred from one factory to the other factory of the same company, then there is no sale of the goods and in such a situation, if the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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