1996 (9) TMI 344

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....te, for the Respondents. [Order ]. -  This is an appeal filed by the Department against the order of Commissioner (Appeals), Ghaziabad dated 8-3-1996. 2. Ld. DR stated that in this case the respondent had taken Modvat credit on the basis of invoices issued by dealers who had neither been appointed as dealers of the manufacturer nor registered as such. Therefore, the invoices iss....

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....' and only thereafter allowed their appeal. 5. It would be seen from the notification that there is no such condition that a wholesale dealer must be so appointed by the manufacturer. As such there was also no provision regarding registration at that time. 6. The goods in the case of all the three suppliers had been purchased by them directly from the manufacturer and there was no ....