2001 (1) TMI 388

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....h, SDR, for the Respondent. [Order]. -  The present appeal is directed against denial of Modvat credit to the appellant. 2. The appellant is a manufacturer of glass and glassware for which soda ash is one of the inputs. The appellant was eligible for Modvat credit of the duty paid on soda ash. They purchased two consignments from M/s. Ashok Chemicals, Ferozabad under cover of in....

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....8 that non-registration by a dealer is not a ground for denying credit. They have also submitted that the denial of the credit is also against the instruction of the Board, inasmuch as, dealers had been given time for registration upto December, 1994 and invoices issued upto that time, pending registration, had to be treated as valid document for modvat purposes. 4. The appellants have als....

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....Ltd. (final order No. A/851/99/MBS dt. 5-2-99. In this order, relying upon the case law of Bengal Safety Industries v. CCE. Calcutta -1997 (92) E.L.T. 81 (T), the Hon'ble CEGAT held that credit taken on the basis of the dealer invoice is not to be denied if dealer is not registered under rule 174 of Central Excise Rules, 1944 as the registration of the dealer is not under the control of the assess....