2001 (10) TMI 803

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.... Shri T.D. Bodade, JDR, for the Respondent. [Order].  On hearing both sides, it appeared that the issue being short, the appeal itself could be taken up for disposal. This was done by granting waiver of pre-deposit as prayed for. 2. The appellants were dealers registered under Rule 174 of the Central Excise Rules. They received certain goods under an invoice and took credit on t....

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...., the present appeal has been filed. 3. In the cited judgment the Tribunal had observed certain efforts made by the assessee to establish the lots of duplicate invoices. The facts would differ marginally in each case. It was therefore not correct on part of the original authority to distinguish the facts before him from those which led to the cited judgment. On the basis of the representat....

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....een two manufacturers. Rule 57G therefore speaks of credit to be taken by a manufacturer. After the entry of traders in the Modvat arena suitable amendments were required to be made in the subject rule. These amendments were made letter vide sub-rule (6) introduced under Notification No. 15/98-C.E. (N.T.), dt. 2-6-1998. Vide this provision [although in sub-rule (1), the traders were not mentioned ....