CCE Vs. ELLARGI & CO.

JUDGEMENT

(1.) This appeal by Revenue is directed against Order -in -Appeat No. 40/2002 -(CBE) (GVN) dated 14.2.2002 by which the learned Commissioner (Appeals) had allowed the appeal filed by the respondent -assessee by setting aside the order passed by the lower authority. The learned Commissioner (Appeals) had followed his earlier orders as well as the order of the CEGAT by which the appeal filed by the Revenue against Order -in -Appeal No. 180 and 181/1998 -(CBE) dated 24.12.98 was dismissed by this Bench.

(2.) Ld. DR, Shri C. Mani reiterates the grounds of appeal and submits that as there is no sale, the respondent -assessee is not entitled to avail modvat credit on the goods received by them which are marked as "Not for sale" and since there is only transfer of goods, the invoices cannot be treated as prescribed document under Notification No. 32/94 -CE (NT) dated 4.7.94 wherein it is mentioned that invoice means, the document issued by the registered dealer for sale of goods, which contains the details as prescribed by the Board under Rule 57GG of Central Excise Rules, 1944.

(3.) Ld. Advocate Shri J. Shankarraman submits that the learned Commissioner (Appeals) had allowed their appeal after referring to various orders by which the departmental appeal against Order -in -Appeal No. 180 and 181/1998 -(CBE) dated 24.12.98 was dismissed by the Hon'ble CEGAT Chennai vide their final order No. 560 -561/2001 dated 20,4.2001 in the matter of CCE Coimbators v. Achutha Vaiucanising Cement Pvt. Ltd. 2001 (76) ECC 30 (Tri -Chen): 2001 (132) ELT 509 (Tri -Chennai). It was after following the above ratio, the learned Commissioner had allowed the appeal filed by the respondent -assessee before the Commissioner (Appeals). He also invited my attention to the judgment rendered by this Bench in the case of CCE Trichy v. Hankal Spic (India) Ltd. issued vide Final Order No. 1366 -1370/2002 dated 13.12.2002 by which this Bench had dismissed the Revenue's appeal by following the ratio of the judgment rendered by this Bench in the case of CCE Coimbatore v, Achutha Vulcanising Cement Pvt. Ltd. (supra).