1997 (9) TMI 320

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....e, for the Respondent. [Order]. - This is a Revenue appeal arising from the Collector (Appeals) order dated 4-1-1995. In the impugned order, he has partly allowed the party's claim while he rejected the claim pertaining to invoice No. 199, dated 4-7-1994 on the ground that the assessee had failed to establish that M/s. M.G. Associates are registered dealer with Central Excise department. The....

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....nefit. 2. The Revenue is aggrieved with the benefit granted on these invoices on the ground that M/s. M.G. Associates were not wholesale dealer but only wholesale buyer in terms of the certificate issued by the manufacturer himself. The Commissioner had also given a finding that the MODVAT Credit taken on original copy of trader is valid for the relevant period as the amendment to the rule....