9911796707
TMI Blog2002 (1) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present appeal, the dispute is as regards to availment of Modvat credit by the appellants on the basis of invoices issued by M/s. Konark Steel Industries (P) Ltd., M/s. Ellenbarric Industrial Gases Ltd. and M/s. Taurus Industries. The Revenue is of the view that the Modvat credit availed by the appellants during the period from June, 1994 to September, 1994 on the basis of the docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of invoices issued by the other two parties, he confirmed the demand. 3. Shri J.P. Khaitan, ld. Advocate appearing for the appellants, submits that the Modvat credit availed on the basis of invoices issued by M/s. Taurus Industries has been disallowed on the ground that the said concern was registered with the Central Excise authorities as a manufacturer but not for trading activities f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for carrying the business as a dealer but has obtained registration from the Department as manufacturer. By applying the ratio of the above decision to the facts of the above case, I find that non-registration as a dealer, when the supplier of the inputs is already registered as a manufacturer, is no ground for denying the benefit of Modvat credit. 4. In respect of the invoices issued by M/s. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicating all the particulars, the said challan would be proper modvatable documents. As such by applying the ratio of the said decision. The challan issued by M/s. Ellenbarric Industrial Gases Ltd. would form the proper modvatable documents, subject to the condition that the same contained all the requisite particulars. I direct the Assistant Commissioner to look into the said aspect and decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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