2001 (6) TMI 687

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....i T.D. Bodade, JDR, for the Respondent. [Order]. -  The question for consideration in this appeal is the acceptability, for purpose of Modvat credit of three invoices issued by Jagdish Agencies Pvt. Ltd, Morbi and two invoices issued by Parekh Chemicals and Colour Company, Mumbai. 2. Neither of the two persons in question is the manufacturer. They had purchased the goods, and so....

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....er and not the wholesale dealer/distributor of the manufacturer." 3. On appeal from this order, the Commissioner (Appeals) confirmed the Assistant Collector's finding except with regard to one invoice issued by Parekh Chemicals & Colour Company. Hence this appeal. 4. The departmental representative adopts the reasoning in the impugned order. 5. It is not possible for me to ....