1997 (10) TMI 259

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....he above appeal has been preferred by the Revenue against the order of the Commissioner (Appeals) Central Excise, Ghaziabad. The issues involved are (a) as to whether credit of Rs. 800/- taken on the original (buyer's copy) of invoice No. 453, dated 25-6-1994 has been rightly taken and (2) whether credit of Rs. 1,29,983/- has been rightly taken on documents received from dealers of manufacturers. ....

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....e Trade Tax Authorities, credit of Rs. 800/- is not available to the respondents herein. 3.  As far as the other amount is concerned, the objection of the Department is that the persons issuing invoices were not authorised dealers of the manufacturers. 4.  I have heard Shri Nayyar, learned DR and Shri Pandey, learned Advocate and considered their submissions. 5.  As rightly point....