2000 (10) TMI 375

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....Appellant. Shri F. D'Souza, Consultant, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - These appeals are against the orders of the Commissioner (Appeals), overruling the findings of the Assistant Commissioner, that the assessee was not entitled to take Modvat credit on invoices which were not issued in accordance with the rules for one or more of the following reasons; th....

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....credit is not available. He also notes that these documents were issued shortly after the new procedure of issue of invoices was introduced. While the Departmental Representative emphasises the reasoning in the appeal, he says that Notification 32/94 made registration of dealers compulsory from 4-7-1992 and that Rule 57G(2) provides that credit shall only be taken on valid duty paying documents. A....