Modvat credit on manufacturer depot invoices does not require separate depot registration under Notification No. 32/94.

Notification No. 32/94 distinguished between invoices issued by dealers or importers and invoices issued by a manufacturer from his depot. Registration with the Central Excise Officer was required for dealer- or importer-issued invoices, but that condition was not extended to a manufacturer's depot. The omission was treated as deliberate because the manufacturer was already required to be registered under Rule 174 of the Central Excise Rules. On that basis, the depot was recognised as a valid unit for issuing invoices supporting Modvat credit, and no separate registration of the depot was required.

---

---

Issues: Whether a manufacturer's depot was required to obtain separate registration before invoices issued from that depot could be treated as valid duty-paying documents for Modvat credit.

Analysis: Notification No. 32/94 prescribed different categories of invoices acceptable for Modvat credit. For invoices issued by a dealer, importer, or dealer of imported goods, registration with the Central Excise Officer was made a precondition. That requirement was not extended to invoices issued by a manufacturer from his depot. The omission was treated as deliberate, particularly because the manufacturer was already required to be registered under Rule 174 of the Central Excise Rules. The manufacturer's depot was therefore accepted as a recognised unit whose invoices could support credit.

Conclusion: No separate registration of the manufacturer's depot was required, and Modvat credit on invoices issued from the depot was admissible. The appeal was dismissed in favour of the assessee.

---