1997 (10) TMI 230

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..... issue relates to denial of Modvat credit. The Assistant Collector has disallowed the Modvat credit amounting to Rs. 1,81,396/- on the ground that M/s. Supra Sales Corporation are neither importers nor dealers of the importer and he was of the view that condition of Notification No. 15/94 has not been fulfilled. Shri A.L. Malhotra, ld. Consultant appearing for the appellants brought to my notice t .....

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..... by registered person prior to such registration. Shri Y.R. Kilania, ld. JDR concedes that this is a permissible document in terms of Notification 64/94 subject to verification. Accordingly accepting the contention of both sides on the issue of eligibility of Modvat credit, I remand the matter to the concerned Assistant Commissioner to verify the eligibility and subject to verification, he may pas .....

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