9911796707
TMI Blog2005 (1) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agrawal, Member (T)]. In this appeal filed by M/s. Atma Tube Products Ltd. the issue involved relates to the availability of Modvat Credit of the duty paid on inputs purchased from dealers which were not registered with the Central Excise Department. 2.Shri Gagan Kohli, learned Advocate, submitted that the Appellants manufacture Cold Rolled Steel Strips and Steel Tub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself mention that these dealers got themselves registered under Rule 174 of the Central Excise Rules, 1944. Finally the learned Advocate submitted that the matter may be remanded to the Adjudicating Authority so that the Department can verify as to whether these dealers were registered with the Department on or before 31-12-1994. 3.Countering the arguments Smt. Charul Baranwal, learned SDR, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alers has to be registered by 31-12-1994; that as the Appellants have not brought any material on record to show that these dealers were registered with the Central Excise Department on or before 31-12-94 the Modvat Credit is not available to them. 4.We have considered the submissions of both the sides. Modvat Credit of the duty paid on inputs can be availed of by any manufacturer subject to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently Rule 57H of the Central Excise Rules was amended by Notification No. 64/94-C.E. (N.T.), dated 7-11-1994 to remove the difficulties arising out of Notification No. 32/94 the Board has also issued Circular No. 76/76/94-CX, dated 8-11-1994 in exercise of power under Rule 57H as amended, wherein it was mentioned that the Modvat Credit can be availed of on the basis of invoices issued by a dea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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