2001 (10) TMI 960

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This appeal has been filed by a manufacturer who was availing Modvat credit. They purchased a steel misroll from M/s. Shri Bahubali Ispat, Bangalore, a dealer, and on the basis of the invoices issued, they took Modvat credit of Rs. 14,731/- in terms of the Modvat Rules as the seller was registered in terms of Rule 57GG. However, subsequently it was detected by the Revenue that the seller have is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issued and credit obtained by 31-5-1996 by the appellant. In absence of any evidence and the requirement of Central Excise laws under Section 37C that service of the order would be SERVED/ communicated from the date of issue of registered acknowledgement due and not merely from the date of issuing the order by registered letter, the date of acknowledgement of the Registration Cancellation Order i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case to be valid. However, the first stage dealer is not before me in the appeal. This cancellation of the registration therefore of the 'first stage dealer' on an invalid reason, does not enthuse me to deny the Modvat credit of Rs. 14,731/- obtained on invoices of second stage dealer in this case. 3. I would therefore set aside the order, allow the appeal with consequential benefits.
C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X