9911796707
TMI Blog2004 (2) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order]. The dispute in the instant appeal relates to availment of Modvat credit against certain invoices which were made ineligible vide amendments made to Rule 57G of the Central Excise Rules, 1944. The appellants are pleading that the invoices in respect of which the credit is claimed are not the ineligible ones. Departmental authorities held the opposite view. Hence the appeal. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of invoices issued by the dealer, including the first stage and second stage dealers prior to 1-9-96, the same shall be valid for availing Modvat credit only up to 30-9-96. The order-in-appeal proceeds entirely on different and new grounds, which are not even mentioned in the show cause notice. 5. In this connection I observe that, the original authority had failed to read properly the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on reading all the entries from (e) to (g), it becomes obvious that the entry at serial No. (g), has to be read as the one pertaining to the 3rd stage dealer s invoices, though the term used is only dealer s invoice. 6. On the basis of above analysis, it is apparent that only 3rd stage dealer s invoices are ineligible from 1-9-96 onwards. On going through the copies of the invoices under dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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