1997 (11) TMI 302

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....[Order]. - The appeal is filed by the Commissioner of Central Excise, Meerut against the Order-in-Appeal passed by the Commissioner of Central Excise, Ghaziabad holding the present respondents to be eligible for Modvat credit on the strength of invoices issued by the dealers from whom they had purchased their input material, namely, H.R. coils. The Assistant Collector had held against them and d....

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.... manufacturers as such and any person/trader purchasing the goods from a manufacturer in whole-sale will not be a wholesale distributor/dealer of a manufacturer within the meaning of Notification 15/94. 2. The contentions raised in the appeal were reiterated by the ld. DR, Shri Tilak which were opposed by the ld. Consultant for the respondents, Shri R.S. Pandey. He relied upon the decision o....