1999 (8) TMI 363

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....or the Respondents. [Order ]. - This 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....

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....ore the issue of Notifications 32/94 and 33/94 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. T....

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....that. Shri Patwari attempted to say that the term "valid documents" must be read to mean that all the required particulars must exist therein. In my opinion his plea is to widen the scope of the simple phrase used in the show cause notice. I further observe that where a particular dealer was not aware of the need for registration, he could not be deemed to be aware of the requirements of notificat....