1998 (8) TMI 207

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..... for admission. After hearing both sides, the appeal was taken up for final hearing. 2. The assessees received capital goods during July, 1994 on which credit was taken during September-November, 1994. The invoices were issued by dealers, who were not registered under Rule 174 of the Central Excise Rules, 1944 at the time of issue of invoices, but who subsequently got themselves registered befor .....

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..... nt appeal. 3. Shri K.K. Anand, ld. Advocate appearing for the appellants claimed that Rule 57T(3), as it stood at the material time, requires that for taking credit on capital goods, the production of the eligible documents, prescribed under Rule 57G, was necessary. He stated that Notification No. 32/94 requires that the invoices should contain the details as prescribed under Rule 57GG. Rule 57G .....

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..... ri Anand, ld. Advocate that since Notification 32/94 relates to Rule 57GG, which in turn covers dealers, who are issuing invoices for inputs or capital goods, the clarification would apply to both varieties of dealers. 4. I have carefully considered the submissions. 5. Application of this clarification in case of inputs received under Rule 57A has been upheld by the Tribunal in the case of C.C .....

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