Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration

CCE  Vs  Kashi Vishwanath & Sons (Cestat Delhi)-  Tribunal decision in the case of Sri Venkata Balaji Jute (P) Ltd Vs CCED Vishkhapatnam reported in  2010 (19) STR 403 wherein by following the Tribunal decision in the case of Commissioner of Central Excise Vapi Vs Uni mark Remedies Ltd reported in  2009 (15) STR 254 (Trib), it has been that the Notification does not require consignmentwise declaration on consignment notes. As regards non-availment of credit and the declaration, even though not on the consignment notes is sufficient for allowing the benefit of Notification No. 32/04. T...