1999 (11) TMI 229

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....tive, for the Respondents. [Order]. - This appeal has been filed by the Revenue against the order dated 18-3-1999 of the Commissioner (Appeals) who reversed the order in original dated 26-11-1997 of the Assistant Commissioner, Pathankot on an appeal of the respondents. 2. The facts giving rise to this appeal may be summed up as under: 3.  The respondents are engaged in the ma....

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....of the Assistant Commissioner of Central Excise in appeal before the Commissioner (Appeals) who reversed the same by accepting their appeal through the impugned order. 5.  The Revenue has come up in appeal before the Tribunal. 6.  I have heard the learned JDR and the counsel. 7.  The validity of the impugned order of the Commissioner (Appeals) to the extent of allowing the ....

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....e registered dealer of the manufacturer. Even the JDR has not disputed this position. He has fairly conceded that the transit sale is permissible and for claiming modvat credit it is not essential that the invoices and the goods must be dispatched by the dealer himself. The dealer could order the dispatch of the goods directly from the manufacturer and issue the invoice himself. 9. Therefo....