JUDGMENT
G.A. Brahma Deva
1. The issue relates to modvat credit. Sh. Riyazzuddin, appearing for the appellant submitted that modvat credit has been denied on the ground that invoices was in the name of Head Office whereas goods were received directly in to the factory. he also submitted that the very issue has come up for consideration before the Tribunal and the Tribunal considering the facts and circumstances, remanded the matter as per order no. 503/2001 dated 19.9.2001.
2. On the other hand Sh. Thomas, appearing for the revenue submitted that invoices were addressed to different plant and accordingly sufficient evidence should be brought on record to substantiate that the very goods were received in the factory.
3. I have carefully considered the matter. I find that in the similar facts and circumstances on the similar issue, the matter was remanded to the concerned adjudicating authority to examine the matter afresh in the light of development of case law. In line with the order referred to above, this matter is remanded. Accordingly this matter is disposed off in the above terms.
(Pronounced and dictated in the open court.)