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

We find that the issue is no more res-integra and stands settled by various decisions of the Tribunal. One such reference can be made to the 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 Unimark Remedies Ltd reported in 2009 (15) STR 254 (Trib), it has been that the Notification does not require consignment -wise declaration on consignment notes. As regards non-availment of credit and the declaration, even though note on the c...