1997 (6) TMI 236

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..... Bhushan Steel and Strips have filed this appeal seeking the setting aside of the Order-in-Appeal dated 28-10-1996 passed by the Commissioner of Central Excise (Appeals) Ghaziabad by which an amount of Rs. 2,24,361.09 claimed as Modvat credit by the appellants was denied confirming the - Order-in-Original of the Assistant Collector. 2. Appearing for the appellants Shri Ajay Singh, Advocate submi .....

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..... e related to invoices issued by two wholesale dealers. The Assistant Collector denied credit on invoices from wholesale dealers on the ground that they were not duly appointed wholesale dealers of the manufacturers. As regards the four invoices of SAIL the same was denied since they were not produced at the time of initial adjudication proceedings. Though, according to the Advocate they were produ .....

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..... hat though the appellants were admittedly not in a position to produce the same at the time of claiming the Modvat credit, the said documents had subsequently been produced at the stage of proceedings before Collector (Appeals) and the Collector (Appeals) should have allowed the availment of credit on that basis. 6. The Departmental Representative Shri D.K. Nayyar submitted that the lower author .....

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..... not. The question relates only to whether the said wholesale dealer had been authorised to be a wholesale dealer by the manufacturer or had been recognised by the manufacturer as such. On a reading of clause (ii) of Notification 15/94, it does not appear that there is any bar to recognising wholesale distributors or dealers who had been normally authorised to do so by the manufacturer in the abse .....

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..... rds the four invoices of SAIL, being Invoice Nos. 3, 9, 10 and 321 shown in the annexure of the Show Cause Notice, I remand the matter to the Assistant Commissioner to verify the same and if found eligible, to allow credit on the basis of the said invoices. I hold that rejection of the same on the ground of the late production was not proper since it has been the consistent view of the Tribunal th .....

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