1996 (8) TMI 321

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....for the Respondents. [Order]. -  The appellants are engaged in the manufacture of clocks and watches and parts there of falling under Chapter 91 of Schedule to Central Excise Tariff Act, 1985. The Modvat credit of Rs. 7169.52 was disallowed on the ground that the appellant took the credit on the basis of invoice issued by the unregistered delear. The appellant filed the appeal and the a....