1997 (9) TMI 320

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..... peal arising from the Collector (Appeals) order dated 4-1-1995. In the impugned order, he has partly allowed the party s claim while he rejected the claim pertaining to invoice No. 199, dated 4-7-1994 on the ground that the assessee had failed to establish that M/s. M.G. Associates are registered dealer with Central Excise department. The assessee filed a separate appeal before the Tribunal and th .....

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..... d on these invoices on the ground that M/s. M.G. Associates were not wholesale dealer but only wholesale buyer in terms of the certificate issued by the manufacturer himself. The Commissioner had also given a finding that the MODVAT Credit taken on original copy of trader is valid for the relevant period as the amendment to the rule came only in January, 1995 and the period in question is July, 94 .....

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..... restricted meaning to the term `wholesaler buyer cannot be imposed as contended by the Revenue in this appeal. The term `wholesale buyer as stated in the manufacturer s certificate has been correctly understood by the Commissioner (Appeals), to mean `wholesale dealer in terms of Section 2(k) of the Act. In that view of the matter, the Bench does not see any infirmity in the impugned order and .....

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