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of <h1>Appeal granted for Modvat credit based on endorsed dealer invoices</h1> The tribunal allowed the appeal, holding that the appellants were entitled to Modvat credit based on endorsed invoices issued by dealers, as per ... Cenvat/Modvat - Duty paying documents - Endorsed invoices Issues: Validity of Modvat credit based on endorsed invoicesIn this case, the primary issue revolves around the validity of Modvat credit claimed by the appellants based on endorsed invoices issued by dealers. The lower authorities disallowed the credit, arguing that the endorsed invoices were not valid documents for Modvat credit purposes. The appellants contested this decision, leading to the appeal.Analysis:The appellate tribunal, after examining the records, found that the appellants had taken the credit not only based on the manufacturer's invoices but also on invoices independently issued by the dealers. The appellants argued that the dealers were authorized to issue invoices at the relevant time as per Notification No. 15/94-C.E. (N.T.), and thus, the credit was rightfully claimed based on these invoices. The appellants relied on a previous tribunal decision in the case of Aspaif Textile Laminations v. CCE, Ahmedabad, where dealer's invoices containing all necessary particulars were deemed admissible for Modvat purposes. Additionally, it was highlighted that there was no requirement for the dealer to be specifically appointed by the manufacturer at that time, citing the case of CCE, Meerut v. Uttam Ind. Engg. P. Ltd., where credit was allowed based on an invoice from an unregistered dealer not appointed by the manufacturer.Based on the facts presented and the legal arguments, the tribunal concluded that the appellants were eligible for the credit as the dealer's invoices used by them were valid documents under Notification No. 15/94-C.E. (N.T.). The tribunal referenced the decisions cited by the counsel, supporting the admissibility of such invoices for Modvat purposes. Consequently, the impugned order disallowing the credit was set aside, and the appeal was allowed. The judgment highlights the importance of compliance with relevant notifications and the admissibility of dealer's invoices for claiming Modvat credit, even without specific appointment by the manufacturer.
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