1998 (8) TMI 384

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oices issued by a person who was registered with the Central Excise Department as a manufacturer of some other item. 3. The facts of the case are that M/s. Eicher Tractors Limited, Faridabad, who were registered with the Central Excise Department as manufacturers of tractors, also undertook the activity of trading in some other goods. They issued invoices to various parties. These parties in turn took Modvat credit. The department alleged that since M/s. Eicher Tractors Limited was not registered as a dealer of excisable goods with the Central Excise Officer, therefore, Modvat credit could not be taken on the strength of the invoices issued by M/s. Eicher Tractors Limited. 4. Shri D.K. Nayyar, the ld. JDR arguing the case fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....who was registered with the Central Excise Department and that Modvat credit can be taken on the strength of invoices issued containing the details as prescribed under Rule 57GG. The ld. Counsel submitted that registration was required only to have control over the persons issuing invoices; that if a person was already registered with the Central Excise Department even prior to 4-7-1994, registration under the aforesaid notification was not at all warranted.  6. It was also argued by the ld. Counsel that the credit has been disallowed on the basis of Notification No. 33/94-C.E. (NT), dated 4-7-1994 and not on the basis of Notification No. 32/94-C.E.(NT), dated 4-7-1994 and as such the order was beyond the scope of the Show Caus....