1997 (9) TMI 320

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....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 assessee filed a separate appeal before....

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.... 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 came only in January, 1995 and the period....