Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Customs & Central ... vs Godrej & Boyce Mfg. Co. Ltd. on 1 April, 2003
ORDER J.H. Joglekar, Member (T)
1. This batch of appeal has a common issue where an identical order has been made by the Commissioner (Appeals) in each case.
2. The issue involved is whether an invoice issued by M/s. SAIL was a modvatable document or not. In holding in the affirmative, the Commissioner has relied upon his earlier judgment dated 13/07/95. The judgment was later upheld by the Tribunal by their order No. CI/17/WZB/2001 dated 03/01/2001.
3. Following the cited Tribunal judgment, the appeals from the revenue are dismissed.