2000 (9) TMI 445

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..... arat State Fertilizers Corporation, Baroda imported Melamine and endorsed the Bill of Entry to their Zonal Office at Bombay which issued the invoice under Rule 57GG. The invoice was issued to M/s. Gujarat State Fertilizers Corporation, Kirti Nagar, New Delhi. The Kirti Nagar, New Delhi office issued the invoice under Rule 57GG to the appellants on the strength of which they availed the Modvat cred .....

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..... med the findings of the original authority and rejected the appeal of the party. 2. The present appeal is against the above order of Commissioner (Appeals). I have heard Sh. Bipin Garg, Advocate for the appellants and Sh. V.M. Udhoji, JDR for the respondents. The Ld. Advocate for the appellants submitted that the appellant in this case have availed modvat credit on the strength of the invoice is .....

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..... ase appellants have availed the modvat credit on the strength of the invoices issued by a dealer registered under Rule 57GG. The case of the department is that the dealer who issued the modvatable invoice, had received the goods from another dealer who had not got himself registered with Central Excise authorities. I am of the view that so long as the present appellant availed the Modvat credit on .....

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