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TMI Blog2005 (8) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... voices issued by the input-manufacturer and endorsed by their depot. Both the issue of invoices and their endorsement were after 1-4-1994. The Revenue argues that, as per the decision of the Tribunal's Larger Bench in the case of Balmer & Lawrie Co. Ltd. v Commissioner of Central Excise [2000 (116) E.L.T. 364 (Tri.)], invoices issued under Rule 52A of the Central Excise Act by manufacturers could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r). In the circumstances, the depot was only functioning as a part of the manufacturer and the invoices issued by the depot to the appellants should be treated as manufacturer's invoices. The endorsements made on the invoices at the depot were only to be ignored. The factual error committed by the respondent is that the invoices were treated as having been endorsed by "third parties". There were n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported inputs, on the basis of photocopies of Bills of Entry. At the material point of time, only the triplicate Bill of Entry was admissible for Modvat purpose. As the assessee could not produce this document to substantiate their claim, the lower appellate authority was constrained to deny the credit to them. I have no reason to interfere with this part of the decision of the ld. Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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