2001 (2) TMI 381

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..... [Order]. The revenue filed this appeal against the order in-appeal passed by the Commissioner (Appeals). 2. In the impugned order, the Commissioner (Appeals) held that the Commissioner, after relying upon the decision of the Tribunal in the case of C.C.E. v. Mosanto Manufacturer (P) Ltd. reported in 1996 (87) E.L.T. 696 that the invoice, on which the credit had been taken, contain the p .....

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..... ideration are issued by a person, who is not an authorised dealer of the manufacturer. 5. The contention of the respondents is that all the invoices were issued by the dealers and the dealers were registered with the revenue authorities. The respondents relied upon the decision of the Tribunal in the case of C.C.E. v. Uttam Ind. Engg. P. Ltd. reported in 1997 (89) E.L.T. 87 (Tribunal) = 1997 (18 .....

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..... (supra) held as under : I have considered the above submissions. I observe that the ld. Counsel is correct in pointing out that the Not. No. 15/94 does not talk of appointment of any dealer as wholesale dealer or any particular authorisation by the manufacturer and recognised the invoices issued by a wholesale dealer in r/o goods bought either from the manufacturer at the factory or from the m .....

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