RAJ RAYON Vs. COMMISSIONER OF CENTRAL EXCISE, VAPI

JUDGEMENT

(1.) THE appellant is engaged in manufacture of polyester filament yarn/polyester texturised yarn from the duty paid POY received from the various suppliers. The appellant company has four units all situated in Silvassa. Further, for the sake of convenience, they can be called Unit 1 to Unit 4.

(2.) DURING the period 30 -6 -03 to 24 -1 -04, four duty paying invoices were issued by the concerned manufacturer of POY in favour of Unit 3 of the company. However, as the said material was proposed to be used in the present appellants unit i.e. Unit 2, the said raw material was delivered in the appellants factory under the cover of invoices with the remark by the Unit 3 that entire consignment stand transferred to the appellants unit. The said goods were re -directed to the appellants unit without receiving in Unit 3. The appellant took the credit of the same in their record on the basis of the said invoices.

(3.) ONLY objection of Revenue is that the invoices were in the name of Unit 3, who could not have endorsed the same. On the other hand, it is the appellants contention that all the units are belonging to the same appellant and it is not a case of sale of input requiring any endorsement etc. For the above proposition, they have relied upon Tribunals decision in case of CCE, Coimbatore v. Coimbatore Murugan Mills - 2003 (160) E.L.T. 825 (Tri. -Chennai).