Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Central Excise, ... vs Swastik International Pvt. Ltd. on 12 October, 2001
JUDGMENT
Jyoti Balasundaram, Member (Judicial)
1. The brief facts of the case are that the respondents herein have received goods on the basis of invoices issued by dealers who are not wholesale dealers/distributors of the manufacturer. Accordingly, the said invoices were held to be not valid for the purpose of taking the modvat credit. The adjudicating authority denied the modvat credit on the ground that the appellants failed to produce evidence that invoices were issued either by the manufacturers themselves or by their authorised wholesale dealers/distributors. The Commissioner (Appeals) perused the certificates produced by the respective manufacturers and held that the documents on the strength of which credit was taken were valid. However, he observed in the impugned order which is under challenge by the Revenue before me that the wholesale dealers/distributors need not be the dealer/wholesaler authorised by the manufacturer. It is against this observation, the department has filed the present appeal.
2. On hearing the departmental representative and perusing the relevant notification No. 15/94 dated 30.3.94, I see no force in the contention raised in the appeal in the face of the language of the Notification. Hence, I uphold the impugned order and reject the appeal.
(Dictated in Court)