1999 (2) TMI 144

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.... [Order]. - Revenue filed this appeal against the order-in-appeal dated 31-12-1997 passed by the Commissioner (Appeals). 2. When the case was called non appeared on behalf of the respondents in spite of notice. 3. In this case the learned Commissioner in the impugned order allowed the benefit of Modvat credit in respect of invoices issued by the unregistered dealers. 4. Shri T.A.....

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....997 (92) E.L.T. 81 (Tribunal) = 1997 (68) ECR 894. 6. In the case of Bengal Safety Industries (supra) held that invoices issued by the dealer who did not get himself registered under Rule 57GG during the transactional period upto 31-12-1994 are valid duty paying document. 7. The Notification No. 32/94-C.E. (N.T.), dated 4-7-1994 was issued prescribing the document under Rule 57GG for th....