2000 (5) TMI 306

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..... eal agitates three situation in which Modvat credit was denied. 2. Credit amounting to Rs. 4,300/- taken in pursuance of subsidiary certificate dated 28-3-1994 was denied on the ground that the certificate was endorsed by the appellants to themselves. I have seen the certificate. The appellants had another unit having a separate Excise registration in whose favour the subsidiary certificate was .....

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..... ided the person placing the order is registered. He also refers to circular No. 137/48/95-CX, dated 18-7-1995 vide which the registration has been done away with. On this ground also, therefore the credit is admissible. 4. The third ground relates to credit amounting to Rs. 10,066/-. The ground for denial is that the dealer was not registered. The Commissioner rejected it on finding that subsequ .....

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