Collector Of Central Excise vs Goodlass Nerolac Paints Limited on 11 June, 1985
Incidentally, it is observed that the Hon'ble Tribunal in the case of Collector v. Goodlass Nerolac Paints ruled that the manufacturer is not required to be shown as consignee of the inputs in G.P. 1 - no endorsement is required on the reverse of the G.P. I or subsidiary G.P., because the rules do not stipulate such a condition. Such a provision is only provided by the Board's circular/trade notice, which as well settled, are not enforceable in law. The ratio of the Hon'ble Tribunal's ruling is aptly applicable to the facts of the present case.