1999 (8) TMI 363

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....is appeal from Revenue was argued by Shri K.M. Patwari, JDR. The assessees were represented by Shri M.H. Patil, Advocate. 2. Vide notice dated 6-12-1994, Modvat credit taken on the basis of 21 invoices amounting to Rs. 5,30,557/- was sought to be denied on the following ground :-  "Invoices issued by a person who is not registered with Excise authority as required to be registered unde....

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.... registration was not required of such dealers. Therefore, where the invoices were issued prior to the date his objection would not sustain. The fact that the leniency was required to be shown was accepted by the Board also in terms of the cited circular. On these observations he set aside the order impugned before him and restored the Modvat credit. The present appeal arises out of this order. 4....