2001 (8) TMI 1033

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....Choudhary, JDR, for the Respondent. [Order]. - This is an appeal against denial of Modvat credit on the ground that the depot which issued the invoice was not registered and further on the ground that the challan issued by the stockyard of M/s. Hindustan Zinc Ltd. did not contain the particulars as required under Notification No. 15/94. 2. The facts of the case are that the appellant....

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....uthorities before 31-12-94. He submits that the only point that now remains is whether the particulars given by the stockyard in the challan was sufficient so as to meet the requirement of Notification No. 15/94. He submits that in the challan issued by the stockyard, the particulars have been furnished in the challan. He refers to the stamp affixed on the invoice which shows the rate of duty, amo....

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....he sides. I have also perused the evidence on record. There are two issues which were raised in the SCN. The first issue was about non-registration of the depot on the date of issue of the challan, I note that the Central Board of Excise and Customs had issued instructions that if the dealers/depot gets registered before 31-12-94, it will be deemed to have been registered during the earlier period....