1998 (11) TMI 191

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..... Since the matter is covered by the precedent Tribunal decision, stay is granted and the appeal is taken up for disposal. 2. In this case, the Dy. Commissioner of Central Excise, Pune, had dropped the proceedings against the appellants herein initiated by a show cause notice to deny the Modvat credit of Rs. 1,40,130/- availed of during the period July, 1994 to August, 1994 on the strength of i .....

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..... pto the extended period of 31-12-1994, the invoices issued by them should be treated as invalid. 3. Shri A.C. Mutha, the ld. Counsel for the appellants, has cited and relied upon the Tribunal decision in the case of Bengal Safety Industries v. CCE, Calcutta - 1997 (92) E.L.T. 81, whereunder, in the similar circumstances, the Tribunal held that the requirement of registration of dealers under Rul .....

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..... uirements under Notification No. 32/94 and 33/94 are procedural in nature and that the substantive benefit allowing the Modvat cannot be denied on merely procedural deviations. Hence it was held that the benefit of such invoices issued by the dealers who are not registered themselves with the authorities even subsequently should not be denied. In the present case also there is a clear finding by t .....

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