1996 (8) TMI 321

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..... bsp;The appellants are engaged in the manufacture of clocks and watches and parts there of falling under Chapter 91 of Schedule to Central Excise Tariff Act, 1985. The Modvat credit of Rs. 7169.52 was disallowed on the ground that the appellant took the credit on the basis of invoice issued by the unregistered delear. The appellant filed the appeal and the appeal was dismissed. 2. Shri O.P. .....

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..... 4 issued by Central Board of Excise and Customs provides that the documents issued by unregistered dealer prior to 31-12-1994 are to be acceptable if the said dealer has got himself registered till 31-12-1994. The appellants had not produced any evidence to show that M/s. Arora Sales Corpn. was registered with Central Excise Department till 31-12-1994. Even now on the query from the Bench, ld. Con .....

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