1997 (7) TMI 370

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....ingh, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Briefly stated, the facts of the case are that the Appellants took Modvat credit of duty paid on the inputs received from the Depot of M/s. IPCL. The Department alleged that the Depot of M/s. IPCL was not registered and, therefore, the invoices issued by M/s. IPCL were not documents prescribed for taking Modvat cre....

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....plied to the language and, therefore, the appellants have rightly taken Modvat credit and prays that the appeal may be allowed. 2. Shri Jangir Singh, the ld. JDR appearing for the respondent Commissioner, submits that registration of the Depots was the requirement. Since the Depots were not registered, therefore, the lower authorities have rightly denied them Modvat credit on the strength ....