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TMI Blog1996 (9) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... s is an appeal filed by the Department against the order of Commissioner (Appeals), Ghaziabad dated 8-3-1996. 2. Ld. DR stated that in this case the respondent had taken Modvat credit on the basis of invoices issued by dealers who had neither been appointed as dealers of the manufacturer nor registered as such. Therefore, the invoices issued by such dealer did not come in the category of the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification that there is no such condition that a wholesale dealer must be so appointed by the manufacturer. As such there was also no provision regarding registration at that time. 6. The goods in the case of all the three suppliers had been purchased by them directly from the manufacturer and there was no doubt or dispute regarding this fact. 7. Out of the three invoices in question t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esale dealer or any particular authorisation by the manufacturer and recognises the invoices issued by a wholesale dealer in r/o goods bought either from the manufacturer at the factory or from the manufacturer s [depot] and in this respect there is no dispute. Ld. Commissioner has therefore, rightly taken into account the definition of wholesale dealer as given in Section 2(k) and the above provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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