Modvat credit appeal dismissed, no manufacturer appointment needed for dealer supplying goods.

The appeal by the Commissioner of Central Excise, Meerut against the disallowance of Modvat credit was dismissed. The Collector (Appeals) decision was reversed, and the Appellate Tribunal upheld the Order-in-Appeal, ruling that the dealer supplying goods for Modvat credit does not require appointment by the manufacturer. (Case: C.C.E., Meerut v. Uttam Ind. Engg. P. Ltd.)

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The Commissioner of Central Excise, Meerut filed an appeal against the disallowance of Modvat credit by the Assistant Collector, but the Collector (Appeals) reversed the decision. The Appellate Tribunal upheld the Order-in-Appeal, stating that the dealer supplying goods to the manufacturer for Modvat credit does not need to be appointed by the manufacturer. The appeal was dismissed. (Case: C.C.E., Meerut v. Uttam Ind. Engg. P. Ltd.)

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