1998 (6) TMI 138

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..... have filed the present appeal against the Commissioner (Appeals) Order dated 26-6-1997 in which the Modvat credit has been disallowed on the ground that the goods were despatched by the dealer from Area Office, particulars of which were not given in the Registration Certificate. 2. The matter is posted for hearing today for admission only. However, taking into consideration the minor issue invol .....

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..... er having jurisdiction over his place of business irrespective of the location of the godowns as long as all the godowns fall within the area of a city or a town. He submitted that in the light of this clarification, the Modvat Credit cannot be denied to the appellants. 4. Countering the argument, Sh. Kilania, Ld. D.R., mentioned that the Modvat credit has been not only disallowed on the ground .....

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..... the Modvat credit under Rule 174 of the Central Excise Rules. The Registration was in the name of the Area office of M/s. Eveready (I) Ltd. and the invoices have been issued within the city of Kanpur for which Area Office is authorised for dealing in the goods. Merely because the address of the Area Office was not mentioned in the Registration Certificate, the substantive benefit of Modvat credit .....

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