2002 (1) TMI 1070

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....K. Mondal, JDR, for the Respondent. [Order]. -  In the present appeal, the dispute is as regards to availment of Modvat credit by the appellants on the basis of invoices issued by M/s. Konark Steel Industries (P) Ltd., M/s. Ellenbarric Industrial Gases Ltd. and M/s. Taurus Industries. The Revenue is of the view that the Modvat credit availed by the appellants during the period from June....

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.... original adjudicating authority for fresh examination. In respect of invoices issued by the other two parties, he confirmed the demand. 3. Shri J.P. Khaitan, ld. Advocate appearing for the appellants, submits that the Modvat credit availed on the basis of invoices issued by M/s. Taurus Industries has been disallowed on the ground that the said concern was registered with the Central Excis....

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....nvoices issued by M/s. Taurus Industries who were not registered for carrying the business as a dealer but has obtained registration from the Department as manufacturer. By applying the ratio of the above decision to the facts of the above case, I find that non-registration as a dealer, when the supplier of the inputs is already registered as a manufacturer, is no ground for denying the benefit of....