1997 (11) TMI 302 - AT - Central Excise

Summary

The Commissioner of Central Excise, Meerut filed an appeal against the disallowance of Modvat credit by the Assistant Collector, but the Collector (Appeals) reversed the decision. The Appellate Tribunal upheld the Order-in-Appeal, stating that the dealer supplying goods to the manufacturer for Modvat credit does not need to be appointed by the manufacturer. The appeal was dismissed. (Case: C.C.E., Meerut v. Uttam Ind. Engg. P. Ltd.)