1997 (4) TMI 258 - AT - Central Excise

Summary

The stay application was filed in reference to an order-in-Appeal by the Commissioner (Appeals), Ghaziabad. The issue was regarding the availability of Modvat based on documents produced. The Commissioner (Appeals) remanded the matter but rejected the contention that credit memos from Navyug Market should be treated as valid duty-paying documents. The appellant argued that invoices from a wholesale distributor should be accepted, supported by a challan-cum-invoice from SAIL. The Department disallowed the benefit, stating the documents were not issued by authorized persons. The appellant could not show proof of being appointed as a wholesale dealer by SAIL. Despite objections, the Tribunal granted stay and waived the pre-deposit during the appeal.