Customs, Excise and Gold Tribunal - Mumbai
Indian Dyestuff Industries Ltd. vs Commissioner Of Central Excise, ... on 2 November, 2001
JUDGMENT Gowri Shankar, Member (T)
1. The appeal is against the order of the Commissioner (Appeals). In that order, he has confirmed the denial by the Assistant Commissioner of the modvat credit that the appellant taken of, on the ground that the dealers who issued the invoices were not authorised or appointed by the manufacturers whose goods were supplied to the appellant.
2. The representative of the appellant contends that, at the relevant time, it was not provided in the rules that such dealers should be authorised or appointed by the manufacturer and cites the decision of the Tribunal in CCE, Meerut v. Uttam Industries Engineering Pvt Ltd 1997 (89) ELT 87.
3. The departmental representative reiterates the findings of the Commissioner (Appeals).
4. In the decision of the Tribunal, it noted that there was no requirement of appointment or authorisation by manufacturer of a dealer. This being the case, the ground for denial of the credit is not valid.
5. Appeal allowed. Impugned order set aside.