Customs, Excise and Gold Tribunal - Delhi
M/S. Dee Dee Industries vs Cce, Chandigarh on 26 March, 2000
ORDER
G.R.Sharma
1. The short point for determination in this case is whether Modvat credit will be admissible on the strength of invoices issued by dealer who was not registered on the date of issue of invoices but was registered on or before 31.12.94.
2. I have heard the rival submissions. Ld. Counsel submits that with the SCN the authorities had sent an Annexure 'A'. He submits that in this Annexure appellant is claiming Modvat credit in respect of items listed at S.No.1 to 6 and 12. He submits that he is not pressing the admissibility of Modvat credit on items covered by S.No.7 to 12.
3. I have perused the Annexure. I have also seen the Registration certificate of the firm from whom the items were purchased. It is a fact that on the date of issue of invoice by these dealers, they were not registered but they were registered before 31.12.94. There are a number of decisions of the Tribunal wherein it has been held that the invoices issued by dealers registered on or before 31.12.94 will be valid duty paying documents for Modvat purposes. Having regard to this view of the Tribunal, I hold that Modvat credit will be admissible on goods received under invoices listed from S.No.1 to 6 and 12.
4. I also hold that Modvat credit admissibility was not examined in respect of items listed at S.No.7 to 11 as the claim for the same was not pressed. The appeal is, therefore, partially allowed in the above terms.