9911796707
TMI Blog2002 (1) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri V.K. Verma, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. Appellants filed these appeals against the Commissioner s order-in-appeal passed by the Commissioner (Appeals). In this case the benefit of Modvat credit was denied to the appellant on the ground that invoices on the strength of which the credit has been taken is issued by the consignment ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce credit is admissible. 5. The appellants availed the benefit of Modvat credit on the strength of invoices issued by the first stage dealers who are duly registered with the Revenue authorities. In respect of the situation where consignment agents of the manufacturer is registered as a dealer with the Revenue authorities, the Commissioner of Central Excise, Jaipur issued a clarification to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that an invoice issued by the manufacturer of inputs from his depot or from the premises of the consignment agent of the manufacturer is a valid document for availing Modvat credit. Since the consignment agents are registered under Rule 174, therefore, the invoices issued by such consignment agents on behalf of the manufacturer are valid documents for availing Modvat credit. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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