2005 (11) TMI 390

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..... ed out, none appeared on behalf of the appellant. Since the issue involved in this case is in narrow campus, I take up the appeal for disposal. 2. The relevant facts for the consideration are that the appellant had availed Modvat credit on the modvatable invoices issued by registered dealer. It is the allegation of the Department that such modvatable invoices are ineligible/ invalid documents fo .....

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..... onsidered the submissions made by the ld. S.D.R. and perused the records. I find that the show cause notice as issued to the appellants does not allege the non-receipt of the inputs by the appellants and consumption thereof in the appellant s factory. I also find that the registered dealer of invoices was also not served with a notice to produce the documents related to the dispatches of modvatabl .....

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..... le inputs. If the Registered Dealer did not have any godown, the registration issued to him should have been cancelled by the Revenue Authorities, which is not coming out from the records before me. In the absence of cancellation of the registration of the registered dealer for not having registered premises or godown, the modvatable invoices issued by him cannot be faulted with by the Revenue i .....

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