1997 (10) TMI 230

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Kilania, JDR, for the Respondent. [Order]. -  The issue relates to denial of Modvat credit. The Assistant Collector has disallowed the Modvat credit amounting to Rs. 1,81,396/- on the ground that M/s. Supra Sales Corporation are neither importers nor dealers of the importer and he was of the view that condition of Notification No. 15/94 has not been fulfilled. Shri A.L. Malhotra, ld. ....